Search - 报销 发票日期 消费日期不一致

The department contributes to the following target areas of Theme IV (Shrinking the Environmental Footprint – Beginning with Government) of the FSDS: Greenhouse gas emissions Electronic waste Managed print Internal paper consumption Green meeting guide Green procurement For additional details on the CRA's Greening Government Operations activities, please see the List of Supplementary Information Tables in Section III. ...

Records to be kept Location of records Keeping records Electronic records management and imaging Retention period Inspections, audits and examinations Foreign-based information or documents Inadequate records Offences and penalties Inadequate records and failure to provide information Appendix Part LVIII – Keeping books and records Top of Page Introduction 1. ... A " 'record' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether written or in any other form. ...

This "period" begins on * the first day of the first taxation year ending after 1971 and after the corporation last became a private corporation, and ends * immediately before the balance in the capital dividend account is to be determined. ...

Under section 239, the taxfiler, if found guilty, is liable to a fine ranging from 25 % to double the tax that was sought to be evaded. ... Where a taxfiler knowingly or under circumstances amounting to gross negligence has failed to comply with the duties and obligations imposed by or under the Act with the result that the tax payable was reported to be less that it should have been, subsection 163(2) provides for a penalty of 25 % of the amount of tax understated. 42. ...

There are four main components of a PKI: Certificate Authority / Key Management System The heart of a PKI is the Key Management System. ... PKI could save the federal government money if each program conducting Electronic Commerce / Electronic Service Delivery could share the cost of authenticating common clients. ...

He is a former volunteer Chair of the Fiscal Review Board for the City of Penticton (2010 to 2013), and has also served on non-profit boards, including Summerland Charity Shops Society (Penny Lane) 2010 to 2013, Agur Lake Camp Society, and the Heart & Stroke Foundation of British Columbia and Yukon. ... In 2008, he established Fitzpatrick & Company, Prince Edward Island's first father and son firm of chartered accountants. ...

For the purpose of the rebate provided for in subsection 252(2) of the Act, the Department will accept the meaning of the words contained in the phrase "... original literary, musical, artistic, motion picture or other work in which copyright protection subsists... ... Whether AdCo is eligible to receive a rebate of 7/107 of the amount paid to its employees as an allowance as described in transactions 11 & 12. ...

See Vancouver Society of Immigrant & Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10 (Vancouver Society) per Iacobucci J. at paragraph 154 [Footnote 3] Where the benefit is not tangible, it must be demonstrated to be valuable or approved by “the common understanding of enlightened opinion for the time being.” For more information about public benefit, see Policy statement CPS-024, Guidelines for registering a charity ‑ Meeting the public benefit test. ...

Walburg Saskatchewan Brochet Community Council Registered 2015-11-03 Brochet Manitoba Brokenhead Ojibway Nation Registered 2012-01-01 Scanterbury Manitoba Bruce-Grey Catholic District School Board Registered 2012-01-01 Hanover Ontario Buffalo Point First Nation Registered 2012-01-01 Buffalo Point Manitoba Brunswick House First Nation Registered 2015-09-23 Chapleau Ontario Campbell River Indian Band Registered 2012-01-01 Campbell River British Columbia Camperville Community Council Registered 2015-11-03 Camperville Manitoba Canim Lake Band Registered 2012-01-01 100 Mile House British Columbia Canoe Lake Cree First Nation Registered 2016-03-04 Canoe Narrows Saskatchewan Carcross/Tagish First Nations Registered 2012-01-01 Carcross Yukon Carlton Trail Regional Park Authority Registered 2012-01-01 Langenburg Saskatchewan Champagne and Aishihik First Nations Registered 2012-01-01 Haines Junction Yukon Chawathil First Nation Registered 2016-01-06 Hope British Columbia Cheam Registered 2016-03-30 Rosedale British Columbia Chemawawin Cree Nation Registered 2015-07-10 Easterville Manitoba Chippewas of Georgina Island Registered 2017-01-16 Chippewas of Georgina Island Ontario Chippewas of Kettle and Stony Point First Nation Registered 2012-01-01 Kettle & Stony Point FN Ontario Chippewas of Nawash First Nation Registered 2012-01-01 Wiarton Ontario Chippewas of Rama First Nation Registered 2016-07-05 Rama Ontario Chippewas of the Thames First Nation Registered 2012-01-01 Muncey Ontario Clearwater Regional Park Authority Registered 2012-01-01 Saskatoon Saskatoon Cold Lake First Nations Registered 2012-01-01 Cold Lake Alberta Coldwater Registered 2016-02-02 Merrit British Columbia Conseil de la Nation Atikamekw-Atikamekw Sipi Registered 2015-12-18 La Tuque Quebec Conseil des Atikamekw de Manawan Registered 2015-04-20 Manawan Quebec Conseil des Atikamekw de Wemotaci Registered 2015-12-18 Wemotaci Quebec Cormorant Community Council Registered 2015-11-03 Cormorant Manitoba Cowichan Tribes First Nation Registered 2012-01-01 Duncan British Columbia Crane River Community Council Registered 2015-11-03 Crane River Manitoba Credit Valley Conservation Authority Registered 2012-01-01 Mississauga Ontario Cree Nation Government Registered 2015-08-17 Nemaska Quebec Cree Nation of Nemaska Registered 2016-10-21 Nemaska Quebec Cultus Lake Park Registered 2012-01-01 Cultus Lake British Columbia Curve Lake First Nation Registered 2015-02-13 Curve Lake Ontario Da'naxda'xw First Nation Registered 2016-03-02 Alert Bay British Columbia Dauphin River Community Council Registered 2015-11-03 c/o Gypsumville Manitoba Dawson Bay Community Council Registered 2015-11-03 c/o Mafeking Manitoba Dease River Registered 2016-03-29 Good Hope Lake British Columbia Deep Bay Improvement District Registered 2012-01-01 Bowser British Columbia Déline Land Corporation Registered 2012-01-01 Déline Northwest Territories Dene Tha' Registered 2016-01-26 Chateh Alberta District School Board Ontario North East Registered 2012-01-01 Timmins Ontario Dokis First Nation Registered 2012-01-01 Dokis Ontario Duck Bay Community Council Registered 2015-11-03 Duck Bay Manitoba Dzawada'enuxw First Nation Registered 2016-01-20 Kingcome Inlet British Columbia Eabametoong First Nation Registered 2014-07-25 Eabamet Lake Ontario Eagle Village First Nation- Kipawa Registered 2016-11-11 Temiscaming Quebec Easterville Community Council Registered 2015-11-03 Easterville Manitoba Ebb and Flow Registered 2016-02-22 Ebb and Flow Manitoba Eel Ground Registered 2014-04-01 Eel Ground New Brunswick Emerald Lake Regional Park Authority Registered 2012-01-01 Leask Saskatchewan English River First Nation Registered 2016-07-08 Patuanak Saskatchewan Enoch Cree Nation Registered 2016-01-19 Enoch Alberta Eskasoni Band Council Registered 2014-10-01 Eskasoni Nova Scotia Esk'etemc Registered 2014-05-27 Alkali Lake British Columbia Eston Riverside Regional Park Authority Registered 2012-01-01 Eston Saskatchewan First Nations Health Authority Registered 2012-01-01 Coast Salish Territory, West Vancouver British Columbia First Nation of Nacho Nyak Dun Registered 2012-01-01 Mayo Yukon Fisher River Cree Nation Registered 2015-12-31 Koostatak Manitoba Fort Alexander Registered 2016-05-04 Fort Alexander Manitoba Fort McMurray No. 468 First Nation Registered 2017-01-18 Fort McMurray Alberta Fort William First Nation Registered 2012-01-01 Thunder Bay Ontario Gabriola Fire Protection District Registered 2015-08-04 Gabriola British Columbia Gillies Bay Improvement District Registered 2012-01-01 Gillies Bay British Columbia Gitanmaax Band Council Registered 2014-02-25 Hazelton British Columbia Gitanyow Huwilp Society Registered 2012-01-01 Gitanyow British Columbia Gitga'at First Nation Registered 2014-11-21 Hartley Bay British Columbia Gitxaala Nation Registered 2014-12-24 Kitkatla British Columbia Glooscap First Nation Registered 2015-09-16 Hantsport Nova Scotia Gods Lake Narrows Community Council Registered 2015-11-03 Gods Lake Manitoba Gwa'sala-'Nakwaxda'xw Nation Registered 2014-12-29 Port Hardy British Columbia Gwawaenuk Tribe Registered 2016-02-29 Port Hardy British Columbia Gwich'in Tribal Council Registered 2012-01-01 Inuvik Northwest Territories Hagensborg Waterworks District Registered 2012-01-01 Hangensborg British Columbia Halalt First Nation Registered 2014-02-21 Chemainus British Columbia Haisla Nation Registered 2012-01-01 Haisla British Columbia Halfway River First Nation Registered 2016-12-01 Wonowon British Columbia Hanover School Division Registered 2012-01-01 Steinbach Manitoba Heiltsuk Tribal Council Registered 2014-01-30 Bella Bella British Columbia Homalco First Nation Registered 2014-10-28 Campbell River British Columbia Homebrook- Peonan Point Community Council Registered 2015-11-03 St. ... Marie Ontario Huu-ay-aht First Nations Registered 2012-01-01 Port Alberni British Columbia Incorporated Community of Cross Lake Registered 2015-11-03 Cross Lake Manitoba Incorporated Community of Nelson House Registered 2015-11-03 Nelson House Manitoba Incorporated Community of Seymourville Registered 2015-11-03 c/o Wanipigow Manitoba Innu Takuiakan Uashat mak Mani-Utenam Registered 2016-06-16 Sept-Îles Quebec Inuit Community Government of Hopedale Registered 2012-01-01 Hopedale Newfoundland and Labrador Inuit Community Government of Makkovik Registered 2012-01-01 Makkovik Newfoundland and Labrador Inuit Community Government of Nain Registered 2012-01-01 Nain Newfoundland and Labrador Inuit Community Government of Postville Registered 2012-01-01 Postville Newfoundland and Labrador Inuit Community Government Rigolet Registered 2012-01-01 Rigolet Newfoundland and Labrador Island Lake Community Council Registered 2015-11-03 Stevenson Island Manitoba Islands Trust Registered 2012-01-01 Victoria British Columbia Kativik Regional Government Registered 2014-02-25 Kuujjuaq Quebec Kátl'odeeche First Nation Registered 2015-08-14 Hay River Dene Reserve Northwest Territories Keeseekoose Registered 2016-02-08 Kamsack Saskatchewan Kemoca Regional Park Authority Registered 2012-01-01 Montmartre Saskatchewan Kindersley Regional Park Authority Registered 2012-01-01 Kindersley Saskatchewan Kitasoo Registered 2012-01-01 Klemtu British Columbia Kitigan Zibi Anishinabeg Registered 2016-01-20 Maniwaki Quebec Kitikmeot Inuit Association Registered 2012-01-01 Cambridge Bay Nunavut Kitselas First Nation Registered 2012-01-01 Terrace British Columbia Kitsumkalum Registered 2016-03-04 Terrace British Columbia Kivalliq Inuit Association Registered 2012-01-01 Rankin Inlet Nunavut Kluane First Nation Registered 2012-01-01 Burwash Landing Yukon K'ómoks First Nation Registered 2014-12-30 Courtenay British Columbia Ktunaxa Nation Council Society Registered 2015-01-20 Cranbrook British Columbia Kwadacha Registered 2012-01-01 Prince George British Columbia Kwanlin Dun First Nation Registered 2012-01-01 Whitehorse Yukon Kwantlen First Nation Registered 2012-01-01 Fort Langley British Columbia Kwiakah First Nation Registered 2014-11-11 Campbell River British Columbia Kwikwetlem First Nation Registered 2014-05-16 Coquitlam British Columbia Kyuquot / Checleseht First Nations Registered 2012-01-01 Kyuquot British Columbia Lac Pelletier Regional Park Authority Registered 2012-01-01 Saskatoon Saskatchewan Lake Charron Regional Park Authority Registered 2012-01-01 Naicam Saskatchewan Lake Cowichan First Nation Registered 2015-09-18 Lake Cowichan British Columbia Lax Kw'alaams Band Registered 2012-01-01 Lax Kw'alaams British Columbia Lennox Island First Nation Registered 2012-01-01 Lennox Island Prince Edward Island Les Innus de Ekuanitshit Registered 2016-01-29 Ekuanitshit Nitassinan Quebec Lheidli T'enneh First Nation Registered 2012-01-01 Prince George British Columbia Limestone District School Board Registered 2015-08-25 Kingston Ontario Listuguj Mi'gmaq Government Registered 2015-09-08 Listuguj Quebec Little Black Bear Registered 2016-06-13 Goodeve Saskatchewan Little Loon Regional Park Authority Registered 2012-01-01 Glaslyn Saskatchewan Little Salmon/Carmacks First Nation Registered 2012-01-01 Carmacks Yukon Little Shuswap Lake Registered 2012-01-01 Chase British Columbia Long Lake No.58 First Nation Registered 2016-05-18 Longlac Ontario Long Point First Nation Registered 2016-05-31 Winneway Quebec Lower Kootenay Registered 2012-01-01 Creston British Columbia Lower Nicola Indian Band Registered 2012-01-01 Merritt British Columbia Lower Nipit Improvement District Registered 2012-01-01 Kaleden British Columbia Lower Similkameen Registered 2016-08-31 Keremeos British Columbia Lubicon Lake Registered 2016-06-08 Isidore Alberta Lucien Lake Regional Park Authority Registered 2012-01-01 Middle Lake Saskatchewan Lutsel K'e Dene First Nation Registered 2015-12-15 Lutsel K'e Northwest Territories Lytton First Nation Registered 2012-01-01 Lytton British Columbia Madawaska Maliseet First Nation Registered 2012-01-01 Madawaska Maliseet First Nation New Brunswick Magnetawan Registered 2016-05-19 Britt Ontario Malahat First Nation Registered 2012-01-01 Mill Bay British Columbia Mallard Community Council Registered 2015-11-03 c/o Waterhen Manitoba Matheson Island Community Council Registered 2015-11-03 Matheson Island Manitoba Mathias Colomb Registered 2012-01-01 Pukatawagan Manitoba Mayne Island Improvement District Registered 2012-01-01 Mayne Island British Columbia Meadow Portage Community Council Registered 2015-11-03 Meadow Portage Manitoba Meeting Lake Regional Park Authority Registered 2012-01-01 Rabbit Lake Saskatchewan Membertou Registered 2012-01-01 Sydney Nova Scotia Memorial Lake Regional Park Authority Registered 2012-01-01 Shell Lake Saskatchewan Metis Settlements General Council Registered 2012-01-01 Edmonton Alberta Metlakatla Registered 2012-01-01 Metlakatla British Columbia Miawpukek First Nation Registered 2012-01-01 Conne River Newfoundland and Labrador Millbrook First Nation Registered 2014-07-14 Truro Nova Scotia Mishkeegogamang Ojibway First Nation Registered 2014-05-06 Mishkeegogamang Ontario Misipawistik Cree Nation Registered 2016-02-15 Grand Rapids Manitoba Mississauga First Nation Registered 2012-01-01 Blind River Ontario Mississaugas of the New Credit First Nation Registered 2012-01-01 Hagersville Ontario Mistawasis Nêhiyawak Registered 2016-08-19 Leask Saskatchewan Mohawk Council of Akwesasne Registered 2016-02-02 St.Regis Quebec Mohawk Council of Kahnawá:ke Registered 2012-01-01 Kahnawá:ke Quebec Mohawks of The Bay of Quinte Registered 2014-01-01 Deseronto Ontario Montague Improvement District Registered 2012-01-01 Galiano Island British Columbia Moose Cree First Nation Registered 2016-02-12 Moose Factory Ontario Moose Deer Point First Nation Registered 2012-01-01 MacTier Ontario Moose Lake Community Council Registered 2015-11-03 Moose Lake Manitoba Moricetown Band Council Registered 2012-01-01 Smithers British Columbia Mount Currie Registered 2012-01-01 Mount Currie British Columbia Mountain Fire Protection District Registered 2012-01-01 Nanaimo British Columbia Mohawk of Kanesatake Registered 2016-01-26 Kanesatake Mohawk Territory Quebec Musqueam Indian Band Registered 2012-01-01 Vancouver British Columbia Nadleh Whut'en Registered 2012-01-01 Fort Fraser British Columbia Namgis First Nation Registered 2012-01-01 Alert Bay British Columbia Nation Huronne Wendat Registered 2012-01-01 Wendake Quebec Neskonlith Indian Band Registered 2012-01-01 Chase British Columbia New Relationship Trust Registered 2012-01-01 West Vancouver British Columbia Nipissing First Nation Registered 2016-05-12 Garden Village Ontario Nisga'a Lisims Government Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gingolx Registered 2012-01-01 Gingolx British Columbia Nisga’a Village of Gitlaxt'aamix (formerly New Aiyansh) Registered 2012-01-01 Gitlaxt’aamiks (formerly New Aiyansh) British Columbia Nisga’a Village of Gitwinksihlkw Registered 2012-01-01 Gitwinksihlkw British Columbia Nisga’a Village of Laxgalts’ap Registered 2012-01-01 Greenville British Columbia North Cedar Improvement District Registered 2012-01-01 Cedar British Columbia North Salt Spring Waterworks District Registered 2012-01-01 Salt Spring Island British Columbia Norway House Community Council Registered 2015-11-03 Norway House Manitoba Norway House Cree Nation Registered 2012-01-01 Norway House Manitoba Nunatsiavut Government Registered 2012-01-01 Nain Newfoundland and Labrador Nunavut Tunngavik Incorporated Registered 2012-01-01 Iqaluit Nunavut Nuxalk Nation Registered 2014-01-31 Bella Coola British Columbia Office of the Wet'suwet'en Registered 2012-01-01 Smithers British Columbia Ojibways of the Pic River First Nation Registered 2012-01-01 Heron Bay Ontario Ojibways of Onigaming First Nation Registered 2016-01-28 Nestor Falls Ontario Okanagan Basin Water Board Registered 2012-01-01 Kelowna British Columbia Okanese Registered 2016-01-27 Balcarres Saskatchewan Old Massett Village Council Registered 2016-02-04 Old Massett British Columbia One Arrow First Nation Registered 2016-03-11 Bellevue Saskatchewan Oneida Nation of the Thames Registered 2015-08-25 Southwold Ontario Oromocto Registered 2016-05-25 Oromocto New Brunswick Osoyoos Indian Band Registered 2012-01-01 Oliver British Columbia Oungre Memorial Regional Park Authority Registered 2012-01-01 Oungre Saskatchewan Paqtnkek Mi'kmaw Nation Registered 2016-03-22 Afton Nova Scotia Pays Plat First Nation Registered 2012-01-01 Pays Plat Ontario Peguis Registered 2012-01-01 Peguis Manitoba Pekuakamiulnuatsh Takuhikan Registered 2012-01-01 Mashteuiatsh Quebec Pelican Rapids Community Council Registered 2015-11-03 Pelican Rapids Manitoba Penticton Indian Band Registered 2012-01-01 Penticton British Columbia Peepeekisis Cree Nation No. 81 Registered 2016-02-16 Balcarres Saskatchewan Petawawa Housing Corporation Registered 2014-03-08 Petawawa Ontario Peter Ballantyne Cree Nation Registered 2016-02-01 Prince Albert Saskatchewan Pic Mobert First Nation Registered 2012-01-01 Mobert Ontario Pictou Landing Registered 2016-05-26 Trenton Nova Scotia Piers Island Improvement District Registered 2012-01-01 Piers Island British Columbia Pikwitonei Community Council Registered 2015-11-03 Pikwitonei Manitoba Potlotek First Nation Registered 2014-04-09 St. ...

As a result, the company charges HST at 13% on $50 (25% × $200); and HST at 15% on $150 (75% × $200). ...