Search - 司法拍卖网 人民法院

Go directly to Part 4 – Other information. Part 2 – Type of involvement with the financial statements The third option in this part, "conducted a compilation engagement," is intended for accountants who do not have the appropriate level of accounting designation to technically choose the second option, "completed a review engagement report," but have exercised some sort of review of the corporation's books. ... Part 4 – Other information You may have situations where the tax return and financial statements were prepared by different persons or the financial statements were not prepared. ... Forms and publications Guide RC4088, General Index of Financial Information (GIFI) Guide RC4089, Guide to Form T1178, General Index of Financial Information – Short T2SCH141, Notes Checklist Date modified: 2017-02-21 ...

There are three steps in the service complaint process: Step 1 – Talk to us first Step 2 – File a service complaint Step 3 – Contact the Office of the Taxpayers’ Ombudsman There is no fee to make a service complaint. Step 1 – Talk to us first You can try to resolve your concerns with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. ... Step 2 – File a service complaint Complete Form RC193, Service-Related Complaint. ...

There are three steps in the service complaint process: Step 1 – Talk to us first Step 2 – File a service complaint Step 3 – Contact the Office of the Taxpayers’ Ombudsman There is no fee to make a service complaint. Step 1 – Talk to us first You can try to resolve your concerns with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. ... Step 2 – File a service complaint Complete Form RC193, Service-Related Complaint. ...

The GST/HST new housing rebate for a newly constructed or substantially renovated unit purchased by an individual from a builder is calculated as follows: Total consideration is $350,000 or less para 254(2)(h) if the total consideration payable for the unit is $350,000 or less, the rebate is the lesser of $7,560 and 36% of the federal component of the HST payable by the individual: Consideration = $100,000 HST ($100,000 × 14%) = $14,000 GST/HST new housing rebate = $2,160 ($100,000 × 6% × 36%) or ($14,000 × 6/14 × 36%) more than $350,000 but less than $450,000 subpara 254(2)(h)(i) if the total consideration payable for the unit is more than $350,000 but less than $450,000, the rebate is determined by the formula A × [($450,000 – B) ÷ $100,000] where: A is the lesser of $7,560 and 36% of the federal component of the HST payable by the individual, and B is the total consideration payable for the unit; thus: Consideration = $400,000 HST ($400,000 × 14%) = $56,000 36% of the federal component of HST ($400,000 × 6%) or ($56,000 × 6/14) = $8,640 A is the lesser of $7,560 and $8,640 = $7,560 GST/HST new housing rebate = A × [($450,000 – B) ÷ $100,000] = $7,560 × [($450,000 – $400,000) ÷ $100,000] = $3,780 $450,000 or more if the total consideration payable for the unit is $450,000 or more, there is no GST/HST housing rebate available. ... The following formula illustrates how the rebate factor can be used to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebate ÷ Rebate factor Example To determine the value of the consideration payable for a unit located in a participating province where the purchaser is not entitled to the Nova Scotia rebate, with a stated price net of rebate of $100,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $100,000 ÷ 1.1184 = $89,413.45 Once the value of the consideration is determined, the amount of the HST payable and the amount of the GST/HST new housing rebate may be determined as follows: HST payable = Consideration × 14% = $89,413.45 × 14% = $12,517.88 New housing rebate = HST payable × 6/14 × 36% = $12,517.88 × 6/14 × 36% = $1,931.33 Appendix 1: Tables for rebate of the federal component of the HST 15. ... The following formula illustrates how the rebate factor of 1.1034 can be used to determine the value of the consideration payable for a unit: Consideration = Stated price net of rebates ÷ Rebate factor Example To determine the value of the consideration payable for a unit situated in Nova Scotia with a stated price net of rebates of $100,000, the rebate factor is applied as follows: Consideration = Stated price net of rebate ÷ Rebate factor = $100,000 ÷ 1.1034 = $90,628.97 Once the value of the consideration is determined, the amount of the HST payable, the GST/HST new housing rebate and the Nova Scotia rebate may be determined as follows: HST payable = Consideration × 14% = $90,628.97× 14% = $12,688.06 New housing rebate = HST payable × 6/14× 36% =$12,688.06 × 6/14× 36% = $1,957.59 Nova Scotia rebate = HST payable × 8/14 × 18.75% = $12,688.06 × 8/14 × 18.75% = $1,359.44 The total of both rebates is $3,317.03 ($1957.59 + $1,359.44). ...

The accountability for the management of risks — including risk monitoring — lies with risk sponsors/OPIs supported by OSIs. ... Internal Audit Planning Internal Audit planning is primarily based on Agency risks, but also reflects the CRA management priorities as outlined in the Corporate Business Plan 2010 ‑ 2011 to 2012 ‑ 2013. ... CAEB ' s Annual Report The CAEB prepares an annual report that provides an overview of the CAEB's performance. ...

Previous page: Statement of Operations – Agency Activities Next page: Statement of Cash Flow – Agency Activities Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2004 2003 Net liabilities at beginning of year (222,065) (246,204) Net costs of operations (3,928,129) (4,094,081) Net cash provided by Government of Canada 3,597,281 3,681,645 Services provided without charge by other Government departments (Note 10) 545,262 506,613 Change in Due from the Consolidated Revenue Fund (Note 2 (h)) (51,872) (70,038) Net liabilities at end of year (Note 7) (59,523) (222,065) The accompanying notes are an integral part of these financial statements. Previous page: Statement of Operations – Agency Activities Next page: Statement of Cash Flow – Agency Activities Date modified: 2004-10-28 ...

Previous page: Statement of Operations – Agency Activities Next page: Statement of Cash Flows – Agency Activities Statement of Net Liabilities – Agency Activities for the year ended March 31 (in thousands of dollars) 2003 2002 Net liabilities at beginning of year (246,204) (283,473) Net cost of operations (4,094,081) (3,627,468) Net cash provided by Government of Canada 3,681,645 3,099,807 Services provided without charge by other Government departments (Note 10) 506,613 465,708 Change in Due from the Consolidated Revenue Fund (Note 2) (70,038) 99,222 Net liabilities at end of year (Note 7) (222,065) (246,204) The accompanying notes are an integral part of these financial statements. Previous page: Statement of Operations – Agency Activities Next page: Statement of Cash Flows – Agency Activities Date modified: 2003-10-29 ...

Taxpayer relief requests – 30 day acknowledgment First contact letter for disputes Service Complaints – two-day acknowledgement Service Complaints – 30 day resolution Service standards for resolving disputes Taxpayer relief requests – 30 day acknowledgment What is this? ... Service Complaints – two-day acknowledgement What is this? This is a timeliness service standard for a service-related complaint. ... How you can request this service from the CRA: Fax Mail How you will receive this service from the CRA: Fax Mail Performance results: 2013-2014 2014-2015 2015-2016 85.8% 98.3% 98.5% Service Complaints – 30 day resolution What is this? ...

Previous page: Statement of Financial Position – Agency Activities Next page: Statement of Net Liabilities – Agency Activities Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2004 2003 CONTINUING OPERATIONS Non-tax revenue (Note 4) Tax services 145,581 132,944 Benefit programs and other services 6,534 4,941 Appeals 11,559 7,728 Corporate management and direction 37,410 43,373 Total non-tax revenue 201,084 188,986 Expenses (Note 5) Tax services 2,293,399 2,296,096 Benefit programs and other services 91,690 69,955 Appeals 102,179 107,114 Corporate management and direction 773,419 895,426 Total expenses 3,260,687 3,368,591 Net costs of continuing operations 3,059,603 3,179,605 TRANSFERRED OPERATIONS (Note 15) Border operations non-tax revenue (Note 4) 12,930 7,622 Border operations expenses (Note 5) 881,456 922,098 Net costs of transferred operations 868,526 914,476 Net costs of operations 3,928,129 4,094,081 The accompanying notes are an integral part of these financial statements. Previous page: Statement of Financial Position – Agency Activities Next page: Statement of Net Liabilities – Agency Activities Date modified: 2004-10-28 ...

Previous page: Statement of Financial Position – Agency Activities Next page: Statement of Net Liabilities – Agency Activities Statement of Operations – Agency Activities for the year ended March 31 (in thousands of dollars) 2003 2002 (Restated-Note 3) EXPENSES Personnel Salaries 2,208,492 2,008,680 Other allowances and benefits 1,009,550 830,790 3,218,042 2,839,470 Accommodation 241,016 222,495 Professional and special services 199,596 179,885 Transportation and communications 192,857 181,126 Transfer payments (Note 14) 109,307 108,126 Repair and maintenance 83,339 78,314 Equipment purchases 81,696 73,697 Materials and supplies 57,453 63,642 Other services 39,760 40,582 Amortization of capital assets (Note 8) 27,419 20,880 Loss on disposal/write-off of capital assets 15,888 905 Equipment and other rentals 14,189 11,864 Advertising, printing and related services 6,051 6,378 Utilities 510 561 Other expenses 3,566 3,942 Total expenses 4,290,689 3,831,867 NON-TAX REVENUE (Note 5) 196,608 204,399 NET COST OF OPERATIONS 4,094,081 3,627,468 The accompanying notes are an integral part of these financial statements. Previous page: Statement of Financial Position – Agency Activities Next page: Statement of Net Liabilities – Agency Activities Date modified: 2003-10-29 ...