Search - 微信撤回和删除的区别 官方

For a listing of acceptable bonding companies, go to the Treasury Board Secretariat’s Contracting Policy webpage and scroll down to “Appendix L ­– Acceptable Bonding Companies”. 8. ... Click on “Excise Act, 2001 – Technical Information” under the Publications heading. ...

Every licensed tobacco dealer is required, under section 160, to file Form B271, Excise Duty Return – Tobacco Dealer in respect of each reporting period. 15. ... All of the excise duty memoranda are available on the CRA Web site at www.cra.gc.ca/exciseduty, under "Excise Act, 2001 – Technical Information". ...

CCA classes Commonly used CCA classes, their descriptions and rates Class Rate (%) Description 1 4 Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. ... For more information, see Class 10.1 (30%). 12 100 The cost limit for access to Class 12 (100 %) treatment is $500 for tools acquired on or after May 2, 2006, and medical and dental instruments and kitchen utensils acquired on or after May 2, 2006. ...

., My Account, My Business Account, Benefit Online Application, Automated Benefit Application, Electronic Transfer of Accounting Data) ABSB, CPB, LPRAB, TSDMB/- /- 2.1.1.2 Establish criteria and measure the SD benefits of CRA electronic services (Annual) SD benefits are measured F&A (SD)/ ABSB, CPB, LPRAB, TSDMB/- Objective 2.2: Increase CRA outreach and communications Long-term outcome: Taxpayers and benefits recipients use CRA self-service options Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 2.2.1: Canadians have greater access to tax and benefits information through outreach activities Measure: Type of outreach events and number of participants 2.2.1.1 Increase the number of groups targeted for outreach events and integrate SD considerations and messages into outreach activities and communication (2014) Outreach events that incorporate SD considerations; SD messages are on the National Outreach Coordinating Committee website ABSB, CPB, PAB, TSDMB/ F&A (SD)/- 2.2.1.2 Measure and communicate the SD benefits of CRA outreach activities (Annual) Report on SD benefits of outreach activities F&A (SD)/ TSDMB, PAB /- Goal 3: Improve business sustainability Objective 3.1: Improve sustainability in human resources management Long-term outcome: Sustainable workforce Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 3.1.1: Employees have increased access to electronic training and learning options Measure: New e-learning products and processes 3.1.1.1 Integrate SD messages in human resources communications and products related to recruitment, career management, and healthy and respectful workplace (Annual) By 2014, SD messages in recruitment campaigns (e.g., external student/ graduate hiring, good practices on telework, Respectful Workplace Site) HRB/ F&A (SD)/- 3.1.1.2 Increase and promote electronic options to minimize the need for printed training and learning materials (2014) New electronic training and learning options HRB/ F&A (SD)/- Target 3.1.2: SD awareness among employees is maintained at a minimum of 90% Measure: Percentage of employees aware of SD at the CRA 3.1.2.1 Develop and promote an SD online learning product for employees (2014) Online SD learning product is available for employees; online knowledge transfer guide for MGs and ECs; e-learning solutions for auditors by 2014 F&A (SD)/ HRB (TLD)/- 3.1.2.2 Continue to deliver the SD module within the F&A training session of MGLP (Annual) SD module in MGLP is delivered F&A (SD)/ HRB/- 3.1.2.3 Modernize the SD Program management and communication (2014) SD accountabilities are integrated into job functions; wiki application by 2012 F&A (SD), SD Network/ HRB/- 3.1.2.4 Conduct the SD Awareness Survey (2014) SD Awareness Survey Report F&A (SD)/ PAB (EPMD, POREAD)/ EKOS Objective 3.2: Incorporate SD in information technology processes Long-term outcome: Sustainable information technology services and infrastructure Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 3.2.1: SD considerations are integrated into the life cycle management of IT processes and infrastructure Measure: Types of SD considerations included in IT management 3.2.1.1 Integrate SD criteria in ITB project templates (2014) SD criteria in project templates ITB/ F&A (SD)/- 3.2.1.2 Integrate SD considerations into ITB training and learning products (Annual) IT training/ learning products include SD (i.e., Welcome Aboard and Setting the Compass) ITB/ F&A (SD)/- 3.2.1.3 Measure and communicate SD benefits associated with IT improvements (2013) Report on SD benefits of IT improvements ITB/ F&A (SD)/- Objective 3.3: Integrate SD into CRA accountability framework Long-term outcome: SD is part of the corporate culture Target and measure Activity Output Accountability (OPI/OCI/Partner) Target 3.3.1: SD is integrated into corporate accountability framework Measure: Types of corporate documents and templates that have integrated SD 3.3.1.1 Integrate SD into corporate plans and reports (Annual) SD integrated into RPP/CBP, DPR/ Annual Report F&A (SMPSD)/ SIB, SD Network/- 3.3.1.2 Continue integrating SD measures in EC performance agreements and MG performance expectations (Annual) SD measures integrated in 100% of EC performance agreements and 90% of MG performance expectations HRB, SIB/ F&A (SD)/- 3.3.1.3 Integrate SD criteria into key corporate templates (Annual) SD criteria integrated in key Agency templates (RIMC, Strategic Investment, Benefits Measurement Plan, FACS) F&A (RMD, SMPSD)/ CAEB/ F&A (SD) 3.3.1.4 Use the SD Criteria Tool to integrate SD considerations into CRA policies, programs, plans, and projects (2014) CRA Policies, programs, plans, and projects include sustainability criteria ABSB, CPB, HRB, ITB, TSDMB/ F&A (SD)/- 3.3.1.5 Update the SD Line of Enquiry for use in internal audits (2012) SD Line of Enquiry updated CAEB/ F&A (SD)/- Next page Previous page Date modified: 2011-06-15 ...

This report covers the period from April 1, 2007 to March 31, 2008 — the first full year of implementation of the Agency's fourth SD strategy. ... The document examined the interrelated roles played by society and the economy in environmental degradation, and included the definition for SD that is still in use in 2008: " Sustainable development is development that meets the needs of present generations without compromising the ability of future generations to meet their own needs. ...

In a Notice of Ways and Means Motion dated February 21, 1994, the federal government has proposed that: "... where manufactured tobacco, within the meaning of the Excise Act, that is marked in accordance with an Act of the legislature of a province in such a way as to indicate that the manufactured tobacco is intended for sale in that province, is sold (a) by the manufacturer of the manufactured tobacco, or (b) by a person who is authorized pursuant to an Act of the legislature of that province to sell tobacco products in that province, to a purchaser who is not authorized pursuant to an Act of that province to sell tobacco products in that province, other than a consumer located in that province for consumption by that person or for consumption by others at the expense of that person, an excise tax equal to the difference between (c) the excise tax imposed on the manufactured tobacco pursuant to any enactment founded on paragraph 4 of this motion, and (d) the excise tax imposed pursuant to any enactment founded on any of paragraphs 1 to 3 of this motion on manufactured tobacco marked for sale in the province be imposed on the manufactured tobacco so sold, payable by the person who sold the manufactured tobacco to the purchaser at the time the manufactured tobacco was so sold". ... In addition, the federal government has proposed to amend the Excise Tax Act so that: "... any person who sells or offers for sale manufactured tobacco, within the meaning of the Excise Act, that has been marked in accordance with an Act of the legislature of a particular province, to a consumer located in a province other than the particular province in respect of which the manufactured tobacco is marked for sale, be made guilty of an offence and liable to a fine of not less than $1,000 and not more than triple the difference between (a) the excise tax that would have been imposed on the manufactured tobacco pursuant to any enactment founded on paragraph 4 of this motion had it not been marked for sale in a specific province, and (b) the excise tax imposed pursuant to any enactment founded on any of paragraphs 1 to 3 of this motion on manufactured tobacco marked for sale in that particular province. ...

The following is the prescribed information: 1. the operator's complete legal name, 2. the operator's registration number, 3. the operator's mailing address (including city & postal code). 4. the name, title and telephone number of a contact person for the operator, 5. the operator's language of preference, 6. the complete legal name of the other participants, 7. the registration numbers of the other participants, if any, 8. the mailing address (including city & postal code) of the other participants, 9. the name, title and telephone number of a contact person for the other participants, 10. the language preference of the other participants, 11. the name of the joint venture, if any, 12. a brief description of the joint venture activity, 13. a statement certifying that the joint venture operates according to an agreement evidenced in writing and that the joint venture is organized in a manner other than a partnership or corporation, 14. the effective date of the election, 15. a certification, signed by the operator, indicating that the information given in the form is true, correct and complete in every respect to the best of the operator's knowledge and that the person signing is authorized to sign on the operator's behalf, 16. the signature of the other participants, unless the operator is authorized in other supporting documentation, which is signed by the other participants, to sign the election form on their behalf, and 17. a statement which acknowledges that, by signing the form, the joint venture participants elect jointly to have the person identified as the operator account for the GST in respect of all properties and services that are supplied, acquired or imported by the operator on behalf of the co-venturer(s) in the course of activities of the joint venture while the election is in effect pursuant to paragraph 273(1)(a) of the Excise Tax Act. ...

For more information, see T4 – Information for employers. If you are reporting tuition fees, scholarships, or bursaries for the family member of your employee, report its fair market value on a T4A slip for the family member in the "Other information" area under code 105. For more information, see T4A – Information for payers. Date modified: 2016-12-08 ...

Eligible travel expenses include: off-reserve services of transportation short-term accommodation meals or entertainment that are acquired for band management activities or real property on reserve  There is no rebate available under reason code 8 for the following: Where the tax paid was not the GST/HST (such as, tax was imposed by a First Nation- F irst Nations Tax or First Nations Goods and Services Tax).   ... Do not use Form GST189 to apply for the provincial rebate.   If you are a status Indian and have purchased goods or services on a reserve or goods that are delivered to a reserve, have paid the GST/HST in error to a supplier, you may seek a refund or credit of the amount from that supplier. ...

Generally you are a member as long as you have $$$ in the plan. In this case the funds were transferred in 2001, and therefore the RRSP room is restored for 2001. 2. ... The plan administrator should submit a listing that includes the following information. a) The individual's name b) The individual's SIN number c) Year of PAR d) Original PAR amount e) Amended PAR amount f) Difference between the original and amended PAR amount These listings should be sent directly to: Canada Revenue Agency Individual Returns Directorate Attention: Pension Workgroup Unit Ottawa Technology Centre 875 Heron Road Ottawa ON K1A 1A2 **** Please note that this policy would apply to other provinces that may have similar growing-in legislation. ...