Search - 司法拍卖网 人民法院

Previous page: 2002-2003 Annual Report to Parliament Next page: Who we are CCRA Annual Report to Parliament 2002-2003 Who we are About Accountability 2002-2003 CCRA at a Glance Rating Our Performance Performance Highlights Performance Improvement Priorities Message from the Minister Foreword by the Chair Management's Statement of Responsibility for Performance Information Introduction by the Commissioner Executive Summary Introduction Overview of the CCRA Performance by Strategic Outcome Performance by Business Line Tax Services About Tax Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Benefit Programs and Other Services About Benefit Programs and Other Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcomes Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Customs Services About Customs Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Appeals About Appeals Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Corporate Management and Direction About Corporate Management and Direction (CMD) Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Our Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Auditor General's Assessment Schedules Schedule A – Board of Management Schedule B – Agency Organization Chart Schedule C – Business Line Anticipated Results Schedule D – Government-wide Reporting Schedule E – Overall Performance Against Service Standards Schedule F – Key Web Links for Additional Information Schedule G – Glossary Schedule H – Acronyms and Abbreviations Previous page: 2002-2003 Annual Report to Parliament Next page: Who we are Date modified: 2003-10-29 ...

Previous page: 2002-2003 Annual Report to Parliament Next page: Who we are CCRA Annual Report to Parliament 2002-2003 Who we are About Accountability 2002-2003 CCRA at a Glance Rating Our Performance Performance Highlights Performance Improvement Priorities Message from the Minister Foreword by the Chair Management's Statement of Responsibility for Performance Information Introduction by the Commissioner Executive Summary Introduction Overview of the CCRA Performance by Strategic Outcome Performance by Business Line Tax Services About Tax Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Benefit Programs and Other Services About Benefit Programs and Other Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcomes Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Customs Services About Customs Services Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Appeals About Appeals Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Corporate Management and Direction About Corporate Management and Direction (CMD) Contributions of Others Performance Context: Risks and Challenges Spending Profile Conclusions Against Our Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Expected Outcome Progress Against Areas Targeted for Improvement in the 2001-2002 Road Ahead Auditor General's Assessment Schedules Schedule A – Board of Management Schedule B – Agency Organization Chart Schedule C – Business Line Anticipated Results Schedule D – Government-wide Reporting Schedule E – Overall Performance Against Service Standards Schedule F – Key Web Links for Additional Information Schedule G – Glossary Schedule H – Acronyms and Abbreviations Previous page: 2002-2003 Annual Report to Parliament Next page: Who we are Date modified: 2003-10-29 ...

Eligible leasing costs for passenger vehicles Total lease charges incurred in your 2016 fiscal period for the vehicle $ 1 Total lease payments deducted before your 2016 fiscal period for the vehicle $ 2 Total number of days the vehicle was leased in 2016 and before 2016 3 Manufacturer's list price $ 4 The amount on line 4 or ($35,294 + GST Footnote4 and PST Footnote4, or $35,294 + HST Footnote4),______× 85% = $ 5 whichever is more [($800 + GST Footnote4 and PST Footnote4, or $800 + HST Footnote4) × line 3] ÷ 30______− line 2 = $ 6 [($30,000 + GST Footnote4 and PST Footnote4, or $30,000 + HST Footnote4) × line 1] ÷ line 5 $ 7 Eligible leasing cost: Line 6 or line 7, whichever is less $ Repayments and imputed interest When you lease a passenger vehicle, you may have a repayment owing to you, or you may have imputed interest. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... The part of Sharon's net farm loss she can deduct from her other income in 2016 is either amount A or amount B, whichever is less: A) $9,200; or B) $2,500 plus 50% × ($9,200 − $2,500) $2,500 plus 50% × $6,700 Therefore, B = ($2,500 + $3,350) = $5,850. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Lines 6 and 7 – Repayments under the HBP and the LLP Deemed residents – If you withdrew funds from your RRSP under the HBP before 2015, you have to make a repayment for 2016. ... Line 253 – Net capital losses of other years Deemed residents – Within certain limits, you can claim your net capital losses of previous years which you have not already claimed. ...

Example Fiscal period starting on May 1, 2015, and ending on April 30, 2016 Fiscal period start 060 |2|0|1|5| / |0|5| / |0|1| Y Y Y Y / M M / D D Fiscal period end 061 |2|0|1|6| / |0|4| / |3|0| Y Y Y Y / M M / D D A partnership’s fiscal period cannot exceed 12 months in length. ... Line 105 – Type of partner To identify the type of partner, enter one of the following codes: Residents of Canada " 1 " for an individual, other than a trust; " 2 " for a corporation; " 3 " for a partnership (that is a "Canadian partnership"); or " 4 " for a trust. Non-residents of Canada " 5 " for an individual, other than a trust; " 6 " for a corporation; " 7 " for a partnership (that is a partnership that is not a "Canadian partnership"); " 8 " for a trust other than a non-resident discretionary trust; or " 9 " for a non-resident discretionary trust. ...

Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Net income Line 205 – Pooled registered pension plan (PRPP) employer contributions Report the total of all amounts shown in the designated "employer contribution amount" box of your PRPP receipts. ... Lines 6 and 7 – Repayments under the HBP and the LLP Deemed residents – If you withdrew funds from your RRSP under the HBP before 2014, you have to make a repayment for 2015. ... Lines 18 to 21 – 2015 withdrawals under the HBP and the LLP Deemed residents – Report on line 18 the total of your HBP withdrawals for 2015 from box 27 of your T4RSP slips. ...

EDN29 – Tobacco Stamping Regime – Excise Stamp Order Process March 2011 The information in this notice does not replace the law found in the Excise Act, 2001 and its regulations and is provided for your reference and convenience only. ... The stamps are available in the following denominations: Cigarettes – 20 units Cigarettes – 25 units Cigarettes – 200 units Tobacco – 50 grams Tobacco – 100 grams Tobacco – 150 grams Tobacco – 200 grams Tobacco – 250 grams Tobacco – 400 grams Cigars Raw leaf Note: Tobacco sticks will also require the above cigarette stamp denominations. ... In accordance with the publicly awarded contract to design, manufacture and distribute the excise stamp, the firm unit price of the excise stamp is as follows: September 1, 2010 to March 31, 2014 – $0.00592 April 1, 2014 to March 31, 2015 – $0.00622 April 1, 2015 to March 31, 2016 – $0.00641 April 1, 2016 to March 31, 2017 – $0.00660 April 1, 2017 to March 31, 2018 – $0.00680 All technical publications related to the Excise Act, 2001 and regulations are available on the CRA Web site at www.cra.gc.ca/exciseduty, under the title "Excise Act, 2001 – Technical Information". ...

Box 12 – Social insurance number Enter the SIN, as provided by the worker. ... Box 18 – Employee's EI premiums Leave this box blank. Box 22 – Income tax deducted Enter the total income tax you deducted from the worker's remuneration. ... Box 29 – Employment code Enter employment code 11. Box 55 – Employee's PPIP premiums Leave this box blank. ...

Box 10 – Province of employment Enter the provincial or territorial abbreviation. ... For more information, go to Other information – code 88. Box 18 – Employee’s EI premiums Enter the EI premiums you remitted on behalf of the self-employed fisher or worker’s gross earnings. ... Other information – code 88 Enter the amount of the fisher or worker’s tax-exempt gross earnings using Code 88 – Indian (exempt income) – self-employment. ...

Date of Revision March 23, 2005 Legislative Reference Definition of “permanent establishment” in subsection 123(1) of the Act National Coding System File Number 11680-4 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Fixed place of business through which supplies are made i) “Fixed place of business” ii) “Through which the particular person makes supplies” Fixed place of business of another person Electronic Commerce Examples Example No. 1 – Representative Office of a Foreign Bank Example No. 2 – Insurance Company Example No. 3 – Employee's home Example No. 4 – Travelling Salesperson Example No. 5 – Electronic commerce – Web site Example No. 6 – Electronic commerce – Web site hosting Example No. 7 – Electronic Commerce – Data Storage Example No. 8 – Electronic commerce – Digitized Products Example No. 9 – Storage of goods Example No. 10 – Leasing of Equipment Example No. 11 – Seabed Exploration Example No. 12 – Construction Example No. 13 – Dependent Agent Example No. 14 – Independent Agent Issue At issue is the meaning of the term “permanent establishment” as defined in subsection 123(1) of the Act. ... EXAMPLE NO. 6 – ELECTRONIC COMMERCE – WEB SITE HOSTING Facts: A non-resident ISP is in the business of hosting the Web sites of its various customers. ... EXAMPLE NO. 7 – ELECTRONIC COMMERCE – DATA STORAGE Facts: A non-resident company is in the business of supplying goods to customers worldwide. ...