Search - 报销 发票日期 消费日期不一致

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 10. ... The nature of each category is defined by the treatment permitted from a Parliamentary appropriations perspective. 2008 2007 (in thousands of dollars) Non-tax revenue credited to Vote 1 – CRA (Operating expenditures) Fees for administering the Employment Insurance Act 140,344 124,347 Fees for administering the Canada Pension Plan 122,227 105,575 262,571 229,922 Non-tax revenue available for spending Services fees 141,668 100,493 Administration fees – provinces and territories 28,401 30,369 Ruling fees 2,043 2,071 Miscellaneous respendable revenue 956 1,187 173,068 134,120 Non-tax revenue not available for spending Recovery of employee benefit costs relating to non-tax revenue credited to Vote 1 and revenue available for spending 41,650 41,617 Miscellaneous non-tax revenue 2,364 8,714 44,014 50,331 TOTAL NON-TAX REVENUE 479,653 414,373 Previous page Next page Date modified: 2009-01-29 ...

Exports – Services and Intangible Personal Property From: Canada Revenue Agency GST/HST memorandum 4-5-3 December 2023 This version replaces the one dated June 1998. ... Information about supplies of tangible personal property is provided in GST/HST Memorandum 4-5-2, Exports – Tangible Personal Property. ... Part II – Exported intangible personal property General provision for zero-rating 93. ...

For more information, refer to GST/HST Info Sheet Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... For more information, refer to the following GST/HST Info Sheets: GI-137, Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships; GI-139, Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions; and GI- 141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Audited Financial Statements – Agency Activities Previous page Next page Financial Statements Discussion and Analysis – Agency Activities Introduction This section of the Financial Statements provides unaudited supplementary information on Agency Activities, as reported in the audited Financial Statements – Agency Activities. ... Agency expenses totaled $4,028 million in 2007-2008 (2006-2007 – $3,863 million) (see Note 9 of the Financial Statements – Agency Activities for the breakdown of expenses by type). When adjusting for non-tax revenue of $480 million (2006-2007 – $414 million), the net cost of operations amounts to $3,548 million, as illustrated below: Details on the net cost of operations Expenses 2008 2007 (in thousands of dollars) Personnel 2,918,681 2,839,479 Accomodation related 290,362 248,748 Information technology related 230,853 211,556 Transportation and communications 195,354 186,574 Federal sales tax administration costs – Province of Québec 140,663 157,369 Other 251,848 219,194 Total expenses 4,027,761 3,862,920 Less: Non-tax revenue 479,653 414,373 Net cost of operations 3,548,108 3,448,547 The Agency’s expenses are composed of 73% in personnel expenses (salaries, other allowances and benefits) and 27% in non-personnel expenses, as illustrated in the figure below. ...

For more information, see Guide T4130, Employers’ Guide – Taxable Benefits and Allowances. ... University Outside Canada Unless you commute to the United States or are a deemed resident of Canada, a foreign educational institution must be a " university outside Canada ". ... The term “ commute ” means that the distance between your residence and the educational institution must be close enough to allow daily or regular travel back and forth, especially by car, bus or train. ...

Excise and Specialty Tax Program – Phase II Assessment, Benefit and Service Branch Individual Returns Directorate On this page Overview & Privacy Impact Assessment Initiation (PIA) Summary of the project, initiative or change Risk identification and categorization Overview & Privacy Impact Assessment (PIA) Initiation Government institution Canada Revenue Agency Government official responsible for the PIA Soren Halverson Assistant Commissioner Legislative Policy and Regulatory Affairs Branch Head of the government institution or Delegate for section 10 of the Privacy Act Anne Marie Laurin Director General Access to Information and Privacy Directorate Public Affairs Branch Name of program or activity of the government institution Policy, Rulings and Interpretations Standard or institution specific class of record: Excise and Specialty Tax CRA LPRAB 030 Standard or institution specific personal information bank: Excise and Specialty Tax CRA PPU 062 TBS Registration Number: 003128 Legal authority for program or activity Personal information is collected under the authority of section 5 of the Canada Revenue Agency Act which gives to the Canada Revenue Agency (CRA) the mandate to support the administration and enforcement of the legislation under the responsibility of the Minister of National Revenue. ... Information exchanged includes shipment information – amounts and value as well as information on whether the importer is a licensee or a prescribed person under the Excise Act or Excise Act, 2001. ... F) Technology & privacy Does the new or modified program or activity involve the implementation of a new electronic system, software or application program including collaborative software (or groupware) that is implemented to support the program or activity in terms of the creation, collection or handling of personal information? ...

For more information, refer to GST/HST Info Sheet Prince Edward Island: Transition to the Harmonized Sales Tax – Goods which will be published soon. ... For more information, refer to the following GST/HST Info Sheets: GI-137, Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships; GI-139, Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions; and GI- 141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

Audited Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 1. ... Summary of significant accounting policies The financial statements – Agency Activities include those operational revenues and expenses, which are managed by the Agency and utilized in running the organization. ... The following table presents details of the amounts related to the Tobacco civil settlement agreements and the court fines: Government of Canada share Provincial share Total (in thousands of dollars) Settlement Amounts 324,900 525,000 849,900 Court Fines 300,000 – 300,000 624,900 525,000 1,149,900 Amounts received during the year Settlement Amounts – 150,000 150,000 Court Fines 300,000 – 300,000 300,000 150,000 450,000 Receivable as at March 31 324,900 375,000 699,900 In accordance with the settlement agreements, the amounts receivable are expected to be fully paid by 2023, based on a payment schedule of approximately $65 million per year for 10 years and $10 million per year for the following five years. ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...

Therefore, the business charges GST on $60 ($100 × 3/5) and the HST on $40 ($100 × 2/5). ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation, explains how to obtain a ruling and lists the GST/HST rulings offices. ... Appendix A – Transitional rules for admissions The following illustrates the transitional rules for admissions to events that take place during the period that includes July 1, 2010. ...