Search - 司法拍卖网 人民法院

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 12. Contributions Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 14. Contingent liabilities Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 13. ...

Summary of the Corporate Business Plan 2017-2018 to 2019-2020 Next page Table of Contents A message from the Minister Foreword by the Chair A message from the Commissioner Section 1 – Overview Overview Section 2 – Core responsibilities Tax Benefits Internal Services Section 3 – Other items of interest Board of management strategic priorities Financial tables Organizational structure Service standards Next page Date modified: 2017-03-10 ...

Small and Medium Enterprises Income Tax Audit and Examinations Privacy Impact Assessment (PIA) summary- Domestic Compliance Programs Branch Overview & PIA Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Anne-Marie Levesque Assistant Commissioner, Domestic 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 Small and Medium Enterprises Description of the class of record and personal information bank Standard or institution specific class of record: Small and Medium Enterprises Income Tax Audit and Examinations Class of Record (CRA DCPB 452)- formerly (CRA CPB 257) Standard or institution specific personal information bank: Small and Medium Enterprises- Personal Information Bank (CRA PPU 421) Legal authority for program or activity Income Tax Act (ITA) Subsection 220 (1) of the ITA ‒ authority for the Minister to administer and enforce the ITA Section 231.1 of the ITA ‒ authority to perform audits under the ITA and to examine documents and property of the taxpayer Section 231.2 of the ITA ‒ authority to issue a requirement to provide documents or information Section 231.5 of the ITA – authority to make copies Section 231.6 of the ITA ‒ authority to issue a requirement to provide foreign-based information or documents Section 231.7 of the ITA ‒ authority for a court order to comply a person to provide information or documentation sought under sections 231.1 and 231.2 of the ITA Section 233.3 of the ITA – Foreign Reporting provisions Section 237.1 of the ITA – Tax Shelter provisions Section 237.3 of the ITA – Reportable Transactions provisions Section 244.2 of the ITA – Electronic Funds Transfers provisions Section 162 of the ITA – Penalty provisions – Failure to file return of income Section 163.2 of the ITA – Third Party Penalty provisions – Misrepresentation of a Tax Matter by a Third Party (Promoters who market and sell abusive tax shelter arrangement) Subsections 85(1), 85(2), and 97(2) of the ITA – Disposition of Property by a Taxpayer or Partnership to a taxable Canadian corporation or Canadian Corporation Section 237 of the ITA –Social insurance number provision Excise Tax Act (ETA) Subsection 275(1) of the ETA ‒ authority for the Minister to administer and enforce the ETA Subsections 98(3) and 288(1) of the ETA authorize the inspection, audit and examination of documents, property, and processes of a person Section 285.1 of the ETA – Third Party Penalty provisions – Misrepresentation of a Tax Matter by a Third Party (Promoters who market and sell abusive tax shelter arrangement) Sections 289, 289.1 and subsection 99(1) of the ETA. ... Summary of the project / initiative / change In order to meet the requirements of the Directive on Privacy Impact Assessments, CRA is undertaking a new process as a means to align privacy impact assessments (PIAs) with CRA’s program activity architecture. ... 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. ...

Fair market value Timing rules for when tax is payable Provincial NRRP rebates British Columbia provincial NRRP rebate Ontario provincial NRRP rebate Application types Application Type 6: Lease of building and land Purchaser/landlord Builder/landlord Filing deadlines for application Type 6 Required documents for application Type 6 Application Type 7: Sale of building and lease of land Filing deadline for application Type 7 Required documents for application Type 7 Application Type 8: Co-operative housing corporation (co-op) units Co-op purchaser/landlord Co-op Builder/landlord Filing deadlines for application Type 8 Required documents for application Type 8 Application Type 9A or Type 9B: Lease of land Filing deadlines for application Type 9 Required documents for application Type 9 Applying for the rebate Forms to complete Single unit residential complex or residential condominium unit Lease of land Co-operative housing corporation Multiple unit residential complex (other than a co-op) Documents you have to send us Documents you have to keep Completing Form GST524 Section A – Claimant information Section B – Property information Purchaser Builder Co-op Land Section C – Housing and application type information Section D – Rebate calculation for Type 6 and Type 7 Part I – Rebate calculation for Type 6 and Type 7 Part II – Calculation for Type 6 only Part III – Calculation for Type 7 only Section E – Rebate calculation for Type 9A and Type 9B Section F – Certification Completing Form GST525 Section A- Claimant information Section B – Rebate calculation for Type 6 and Type 7 Part I – Rebate calculation for units in a multiple unit residential complex or addition Part II – Rebate calculation chart Part III – Rebate totals for application Type 6 and Type 7 Section C – Rebate calculation for Type 8 – Unit in a co-op Completing the provincial rebate schedules Section A- Claimant information Section B – Rebate calculation for Type 6 (single unit) Section C – Rebate calculation for Type 7 (single unit) Section D – Rebate calculation for Type 8 (unit in a co-op) Section E – Rebate calculation for Type 6 and Type 7 (multiple units) Part I – Calculation for unit(s) in a multiple unit residential complex or addition Part II – Rebate calculation chart Part III – Rebate totals for application Type 6 and Type 7 (unit(s) in a multiple unit residential complex or addition) Section F – Rebate calculation for Type 9A and Type 9B Repayment of the NRRP rebate Filing your NRRP rebate application GST/HST transitional rebates Publications and forms Online services For more information Is this guide for you? ... For more information, see “ Calculating the basic tax content ” in Guide RC4022, General Information for GST/HST Registrants. ... For more information, see Section F – Certification. Part II – Rebate calculation chart Enter the amounts from lines B, D, E, and F of Part I in the area above the chart. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 14. Contingent liabilities Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 16. Comparative figures Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 15. ...

Previous page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 11. Other Revenues Next page: Audited Financial Statements – Administered Activities- Notes to the Financial Statements – Administered Activities- 13. Related party transactions Audited Financial Statements – Administered Activities Notes to the Financial Statements – Administered Activities 12. ...

Previous page: Conclusion by the Commissioner Next page: Appendix B – Board of Management Appendix A – Organizational Structure AC = Assistant Commissioner DG = Director General Previous page: Conclusion by the Commissioner Next page: Appendix B – Board of Management Date modified: 2005-03-24 ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 13. Board of Management Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 15. Contractual obligations Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 14. ...

Previous page: Table 4: Non-Tax Revenue from Agency Activities Next page: Table 4.2: Respendable Non-Tax Revenue – External Charging Initiatives 1 Table 4.1: Respendable Non-Tax Revenue – Pursuant to the CCRA Act (in thousands of dollars) Actual Revenue 2001-2002 Planned Revenue 2002-2003 Actual Revenue 2002-2003 Refunds of previous year's expenditures 1 2,979 992 4,600 Sales of goods and services Rights and privileges Brokers licence fees 378 380 384 Customs warehouse fees 1,249 1,000 1,176 Other 241 100 677 Service of a regulatory nature Ruling fees 2,186 2,000 1,837 Border Canada/United States Programs – – 1,791 Other 1,133 705 1,288 Services of a non-regulatory nature Administration of provincial programs 21,519 19,088 23,555 Special services fees 1,761 1,846 1,736 Others 585 873 1,457 Other fees and charges 36 75 27 Sub-Total 32,067 27,059 38,528 Less: Amounts Recovered on behalf of OGDs 1,111 2,171 1,162 Total Respendable Revenue 2 Pursuant to Section 60 of the CCRA Act 30,956 24,888 37,366 1 See note on Table 6 2 Based on a cash accounting method. Respendable Revenue for CCRA is reported as $31,886K under the full accrual accounting method as displayed in Note 4(a) of the Statement of Operations – Agency Activities. Previous page: Table 4: Non-Tax Revenue from Agency Activities Next page: Table 4.2: Respendable Non-Tax Revenue – External Charging Initiatives 1 Date modified: 2003-10-29 ...

Processing a request to authorize or cancel a representative – paper Processing a request to authorize or cancel a representative – electronic Processing a request to authorize or cancel a representative – paper What is this? ... How you can request this service from the CRA: Mail How you will receive this service from the CRA: Mail Performance results: 2011-2012 2012-2013 2013-2014 N/A * N/A * 96.1% 1 The former four standards for processing a request to authorize or cancel a representative have been retired. ... Processing a request to authorize or cancel a representative – electronic What is this? ...