Search - 司法拍卖网 人民法院

Filter by Type:

Results 1131 - 1140 of 7216 for 司法拍卖网 人民法院
Old website (cra-arc.gc.ca)

Examples - Retiring allowance calculations

Examples- Retiring allowance calculations Example 1 Calculation of an amount eligible for transfer In November 2016, you pay Bruno, your ex-employee, a retiring allowance of $50,000. ... Calculate the amount of retiring allowance eligible for transfer as follows: Step 1: $2,000 × 10 years (from 1986 to 1995, including part-years) = $20,000 Step 2: $1,500 × 3 years (from 1986 to 1988, including part-years) = $4,500 Step 3: Add the result of step 1 ($20,000) + the result of step 2 ($4,500). ... Example 2 Calculation of an amount of remuneration on which you have to deduct tax at source Colette is retiring. ...
Old website (cra-arc.gc.ca)

Management of Resources

Management of Resources Previous page Next page Expectation a): Financial Management The Board must assure itself that the Agency has and follows the appropriate control framework for the management of its financial resources. ... Board’s Rating: Strong Expectation (e): Information Technology (Investments) The Board must assure itself that the Agency adequately plans and invests in its IT assets to ensure they support the achievement of its business goals. ... Board’s Rating: Acceptable Expectation (h): Information Management (Unstructured) The Board must assure itself that the Agency has measures in place to appropriately manage its unstructured information. ...
Old website (cra-arc.gc.ca)

Canada Revenue Agency Departmental Performance Report 2014-15

Non-Filer Compliance This program facilitates and enforces filing for individuals, businesses, and trusts. ... Non-Filer Compliance Canada's tax system is based on self-assessment and willing compliance. ... See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements Agency Activities. 3. ...
Old website (cra-arc.gc.ca)

Annual Report to Parliament 2014-2015

Non-Filer Compliance This program facilitates and enforces filing for individuals, businesses, and trusts. ... Non-Filer Compliance Canada's tax system is based on self-assessment and willing compliance. ... See Parliamentary appropriations for an explanation of how actual spending relates to results in the CRA Financial Statements Agency Activities. 3. ...
Old website (cra-arc.gc.ca)

Ontario First Nations Point-of-Sale Relief - Reporting Requirements for GST/HST Registrant Suppliers

Pamphlet RC4405, GST/HST Rulings Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ... Example A retailer in Ontario sells qualifying property off reserve to a status Indian purchaser for $50 and credits an amount of $4 ($50 × 8% = $4) at the point of sale. The retailer would have the following three options for disclosing the total HST payable and the amount credited for the 8% provincial part: Price of qualifying property $50.00 HST @ 13% + $6.50 Subtotal $56.50 Credit @ 8%- $4.00 Amount due $52.50 or Price of qualifying property $50.00 HST + 02.50 Amount due $52.50 or Price of qualifying property 5% HST included $52.50 For information on invoicing requirements for GST/HST registrants, see Guide RC4022, General Information for GST/HST Registrants. ...
Old website (cra-arc.gc.ca)

CRA Annual Report to Parliament 2005-2006

Previous page: Audited Financial Statements Administered Activities- Statement of Administered Cash Flows Next page: Audited Financial Statements Administered Activities- Notes to the Financial Statements Administered Activities- 2. Summary of significant accounting policies Audited Financial Statements Administered Activities Notes to the Financial Statements Administered Activities 1. ... Audited Previous page: Audited Financial Statements Administered Activities- Statement of Administered Cash Flows Next page: Audited Financial Statements Administered Activities- Notes to the Financial Statements Administered Activities- 2. ...
Old website (cra-arc.gc.ca)

Past Service Pension Adjustment Guide

Step 5 (D) There is no excess money purchase transfer. PSPA: A B C + D = $10,360 $6,040 0 + 0 = $4,320. ... Step 5 (D) There is no excess money purchase transfer. PSPA: A B C + D = $20,400 0 0 + 0 = $20,400 The PSPA for the member is $20,400. ... Pension formula: $40 per month of service Amendment date: March 15, 2008 Amendment: Increase to $47 per month of service Last amendment: January 1, 2006 Time since last increase: 26½ months or 2.2 years Average wage increase 2006‑2008: 4.1% Calculation of excluded amount Subtract $40 from amount (i) or (ii), whichever is more: (i) $40 + (40 × 0.041) = $41.64 (ii) $40 + ($1.50 × 2.2) = $43.30 Maximum excluded amount: $43.30 $40.00 = $3.30 Step 1 (A) Recalculate the member's benefit earned and pension credits, taking into account the past service event and the amount you can exclude: 2004 ($47 $3.30) × 12 months = 524.40 (9 × $524.40) $600 = 4,120 (rounded) 2005 ($47 $3.30) × 12 months = 524.40 (9 × $524.40) $600 = 4,120 (rounded) 2006 ($47 $3.30) × 12 months = 524.40 (9 × $524.40) $600 = 4,120 (rounded) 2007 ($47 $3.30) × 12 months = 524.40 (9 × $524.40) $600 = 4,120 (rounded) Step 2 (B) Recalculate the member's benefit earned and pension credits based on benefits provided immediately before the past service event: 2004 $40 × 12 months = $480 (9 × $480) $600 = $3,720 2005 $40 × 12 months = $480 (9 × $480) $600 = $3,720 2006 $40 × 12 months = $480 (9 × $480) $600 = $3,720 2007 $40 × 12 months = $480 (9 × $480) $600 = $3,720 Step 3 (A B) Additional pension credits: 2004 $4,120 $3,720 = $400 2005 $4,120 $3,720 = $400 2006 $4,120 $3,720 = $400 2007 $4,120 $3,720 = $400 Total $16,480 $14,880 = $1,600 Step 4 (C) Minus qualifying transfer: There were no qualifying transfers. ...
Old website (cra-arc.gc.ca)

CCRA Annual Report to Parliament 2003-2004 - Financial Statements

Previous page: Financial Statements Agency Activities Next page: Statement of Operations Agency Activities Statement of Financial Position Agency Activities as at March 31 (in thousands of dollars) 2004 2003 ASSETS Financial assets Cash 318 315 Due from the Consolidated Revenue Fund 214,353 266,225 Accounts receivable (Note 6) 38,051 25,497 252,722 292,037 Non-financial assets Prepaid expenses 7,427 9,217 Consumable supplies 9,043 9,537 Capital assets (Note 8) 469,440 329,963 485,910 348,717 TOTAL 738,632 640,754 LIABILITIES Accrued employee salaries and benefits 87,232 56,497 Accounts payable and accrued liabilities 144,663 209,371 Vacation pay and compensatory leave 106,929 148,030 Capital lease obligations (Note 12) 3,281 5,968 Employee severance benefits 454,267 441,915 Other liabilities 1,783 1,038 798,155 862,819 Net liabilities (Note 7) (59,523) (222,065) TOTAL 738,632 640,754 Contingent liabilities (Note 11) and commitments (Note 13) The accompanying notes are an integral part of these financial statements. ... Turcotte Chair, Board of Managemen Previous page: Financial Statements Agency Activities Next page: Statement of Operations Agency Activities Date modified: 2004-10-28 ...
Old website (cra-arc.gc.ca)

CCRA Annual Report to Parliament 2002-2003 Financial Statements

Previous page: Financial Statements Agency Activities Next page: Statement of Operations Agency Activities Statement of Financial Position Agency Activities as at March 31 (in thousands of dollars) 2003 2002 ASSETS Financial assets Cash 315 309 Due from the Consolidated Revenue Fund (Note 2) 266,225 336,263 Accounts receivable (Note 6) 25,497 22,409 292,037 358,981 Non-financial assets Prepaid expenses 9,217 7,832 Consumable supplies 9,537 12,709 Capital assets (Note 8) 329,963 233,408 348,717 253,949 TOTAL 640,754 612,930 LIABILITIES Accrued employee salaries and benefits 56,497 150,625 Accounts payable and accrued liabilities 209,371 185,206 Vacation pay and compensatory leave 148,030 133,989 Capital lease obligations (Note 12) 5,968 6,804 Employee severance benefits 441,915 381,752 Other liabilities 1,038 758 862,819 859,134 Net liabilities (Note 7) (222,065) (246,204) TOTAL 640,754 612,930 Contingent liabilities (Note 11) and Commitments (Note 13) The accompanying notes are an integral part of these financial statements. ... Turcotte Chair, Board of Management Previous page: Financial Statements Agency Activities Next page: Statement of Operations Agency Activities Date modified: 2003-10-29 ...
Old website (cra-arc.gc.ca)

CRA Annual Report to Parliament 2005-2006

Previous page: Audited Financial Statements Agency Activities- Notes to the Financial Statements Agency Activities Next page: Audited Financial Statements Agency Activities- Notes to the Financial Statements Agency Activities- 3. Parliamentary appropriations Audited Financial Statements Agency Activities Notes to the Financial Statements Agency Activities 2. ... Audited Previous page: Audited Financial Statements Agency Activities- Notes to the Financial Statements Agency Activities Next page: Audited Financial Statements Agency Activities- Notes to the Financial Statements Agency Activities- 3. ...

Pages