Search - 广东省2005政府工作报告 一小发展 金句

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Net federal tax (lines 405 to 427 (except lines 421 and 422) and line 445) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carry-over Line 445 – Section 217 tax adjustment Line 58 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... Previous page | Table of contents | Next page Page details Date modified: 2023-06-27 ...

Compliance – Our Core Operations The change initiatives of our innovation agenda, such as smart border management and expansion of electronic services, are aimed at transforming the way we do business to provide the best possible service to Canadians and businesses. ... For example: Process 90% of fairness requests related to accounts receivable and trust account programs within 4-6 weeks Provide technical interpretations to taxpayers within 90 days Process 80% of applications to registered pension plans within the published timeframes of 60 days for deemed registrations and 180 days for complete review Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process GST/HST returns within 21 days of receipt Process 75% of T2 corporation returns within 50 calendar days and 90% within 90 calendar days Develop service standards for telephone enquiries, adapted from existing internal performance targets, by 2003-2004 Overall client satisfaction rating from our annual survey continues to meet or exceed our 71% benchmark result for 2000-2001 Continued effectiveness in communicating and implementing legislative changes within required timeframes Increased take-up of alternative electronic information services and reduced caller volumes Implementation of a systematic nationwide fairness monitoring program by 2005-2006 Successful implementation of the Scientific Research and Experimental Development (SR&ED) Strategic Business Plan Processing of returns is accurate, timely, and efficient Meet or exceed service standards and internal performance targets, for example: Process 98% of on-time T1 returns by mid-June Process paper T1 returns within 4-6 weeks of receipt and electronic returns (EFILE, NETFILE, TELEFILE) within 2 weeks of receipt Process 75% of current-year T2 corporation income tax returns within 50 days and a further 15% within 90 days Process 100% of all GST/HST returns within 21 days of receipt Process 95% of T3 trust returns within 4 months Process T4 returns filed via the Internet within one business day Process SR&ED tax credit claims within established service standard timeframes 90% of the time Tax debt is within targeted level Reduce the inventory of older accounts (greater than 5 years) relative to prior years Meet or exceed cash collections commitments to the Government of Canada of $8.4 billion for 2003-2004, increasing to $8.6 billion by 2005-2006 Close the gap between the dollar value of production (cash collections, write-offs, and other adjustments) and the intake of new debt Stabilize or prevent further deterioration in the ratio of outstanding receivables to gross revenues As part of a multi-faceted framework for managing accounts receivable: by 2003-2004, implement a National T1 Pool pilot project by 2004-2005, evaluate year 1 of the pilot project Compliance behaviour is understood with a view to minimizing areas of noncompliance Implementation of the Compliance Measurement Framework by 2004-2005 Development and implementation of an e-commerce compliance strategy by 2004-2005 Allocation of resources is guided by risk Continued effective use of information matching programs to identify discrepancies between amounts reported on tax returns and third-party information reports Results from validation programs continue to show much higher adjustment rates and average dollar amounts compared to random selections Results from audit and enforcement programs demonstrate effectiveness in flagging risky returns Investigations continue to detect proceeds of crime and make referrals, as required, for criminal prosecution Meet or exceed 2000-2001 benchmark for number of returns and registrations secured through the non-filer program Meet or exceed anticipated fiscal impact levels Actively seek legislative changes as required to enhance simplification and minimize noncompliance By 2005-2006, implement a formal mechanism for tracking and reporting on legislative issues The right compliance programs are used, are sufficiently resourced, and are effectively delivered Meet or exceed anticipated fiscal impact levels, for example: Provide for increased revenue of: $143 million in 2003-2004, $188.7 million in 2004-2005 and 2005-2006 through the GST/HST delinquent filer program Increase revenue by $33.7 million in 2003-2004, $45.8 million in 2004-2005 and 2005-2006 through Employer Compliance Audit Program Increase review and examination of Employer Withholding accounts to 5% of total Employer Registrants Base Continued participation in audit protocol agreements By 2005-2006, meet anticipated audit coverage levels (to be revised as necessary to account for increased population growth and adjustments in funding): Large corporations – 60% for large files and 20% for basic files Small and Medium business – 1.16% for unincorporated businesses and 1.26% for corporate files GST/HST files – 1.38% Knowledgeable and skilled workforce is in the right place at the right time Meet resource utilization targets in line with approved funding Training programs are in place by 2005 to meet the changing skills and knowledge required to deliver on Future Directions initiatives Benefit Programs and Other Services Our expected outcome in Benefit Programs and Other Services is that Canadians receive their rightful share of entitlements. ... Exhibit 9: Anticipated Results and Success Criteria for Customs Action Plan and Canada – U.S.Smart Border Expected Outcome – Canadians’ health, safety, security and business interests are protected, and Canada’s economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada’s economy Continue to seize a significant portion (40% to 50%) of all contraband drugs seized in Canada Prompt and appropriate response to all known cases of significant threats to the health, safety and security of Canadians: prevention of the entry of inadmissible persons and prohibited goods investigations of dumped or subsidized imports enforcement actions from international threat identification Implementation of Officer Powers at eight ports by March 31, 2004 Modernization of memoranda of understanding with key government departments and agencies to allow, among other things, information sharing and intelligence gathering, joint priority setting for compliance improvement and performance reporting, by March 31, 2005 Increased examinations and detection of contraband across all major categories Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Develop improved trade compliance data collection mechanisms by March 31, 2004 Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Overall client satisfaction with Customs services is above 77% benchmark 95% of service standards are met (e.g., border wait times, release on minimum documentation, Pre-Arrival eview System release) Certainty and consistency for international trade and ravel A secure border with the United States that facilitates the movement of low-risk people nd goods Negotiation and implementation of customs procedures and trade policy instruments elated to new free trade agreements with Singapore, Central America Four, Free Trade Area of the Americas, CARICOM and the new WTO Round by March 31, 2005 Through participation in international organizations such as the World Trade Organization, World Customs Organization and Asia Pacific Economic Cooperation, nfluence international standards for rules on customs tariffs, dumping and subsidy eterminations, valuation and origin of goods, admissibility, trade incentives and ompliance management Knowledgeable and skilled orkforce is in the right lace at the right time Recruit 340 Customs officers by March 31, 2004 Phase II Officer Powers training to 456 customs inspectors by March 31, 2004 60% of staff receiving Customs Inspector Recruit Training Program will become nspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by arch 31, 2004 Appeals Our expected outcome in Appeals is that Canadians receive an impartial and timely review of contested decisions through our redress system. ...

Notes to the Future-oriented Statement of Operations – Agency Activities 1. ... The CCRA Act was amended, on December 12, 2005, and renamed the Canada Revenue Agency Act (CRA Act). ... The estimated costs for significant services provided without charge include: 2009 2010 (in thousands of dollars) Employer’s contribution to the employee benefit plan (health and dental) – Treasury Board Secretariat 195,278 208,561 Legal services – Justice Canada 50,761 47,202 Audit services – Office of the Auditor General of Canada 2,470 2,470 Workers’ compensation benefits – Human Resources and Skills Development Canada 2,090 1,887 Payroll services – Public Works and Government Services Canada 1,512 1,512 252,111 261,632 10. ...

Special Release – Advance Pricing Arrangements for Small Businesses NO.: 94-4R (Special Release) DATE: March 18, 2005 SUBJECT: Advance Pricing Arrangements for Small Businesses This version is only available electronically. ...

In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ... Property 1 was acquired by Jackie in 2000 and he designated it as his principal residence from 2000 to 2005. ...

Bill C-43, an Act to implement certain provisions of the federal budget tabled in Parliament on February 23, 2005, received Royal Assent on June 29, 2005. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period October 1, 2005 to December 31, 2005. ... Prescribed rates of interest GST/HST ATSC (per annum) Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Excise Duty (beer) Period Interest Penalty Refund Interest Arrears and Instalment Interest Interest Penalty October 1 to December 31, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % July 1 to September 30, 2005 2.3804 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % April 1 to June 30, 2005 2.4066 % 6.0 % 5.0 % 7.0 % 5.0% 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % 5.0 % 7.0 % 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...

To find out the special rules for 2005 and subsequent tax years and for more information on flow-through entities, see Chapter 4. ... In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ...

To find out the special rules for 2005 and subsequent tax years and for more information on flow-through entities, see Chapter 4. ... In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units: 1. ... You can now carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ...

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ...