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Current CRA website

Newsletter no. 91-4R, Registration Rules for Money Purchase Provisions

The plan complies with prescribed conditions for registration (subject to Regulations 8509 and 8510) Regulation 8501(1)(a): Conditions for registration (all plans) Regulation 8502(a): Primary purpose (par. 27.1) Regulation 8502(c)(ii): Permissible benefits (subject to Regulations 8509(10)) (par. 17) Regulation 8506(1)(a): Lifetime retirement benefits (par. 18) Regulation 8506(1)(b): Bridging benefits (par. 19) Regulation 8506(1)(c): Guarantee period (par. 20) Regulation 8506(1)(d): Post-retirement surviving spouse benefits (par. 21 & 22) Regulation 8506(1)(e): Pre-retirement surviving spouse benefits (par. 23) Regulation 8506(1)(f): Payment from account (par. 22.2) Regulation 8506(1)(g): Lump-sum payment on death before retirement (par. 24) Regulation 8506(1)(h): Commutation of benefits (par. 20) Regulation 8506(1)(i): Commutation of benefits (par. 20) Regulation 8502(c)(iii): Permissible benefits, designated provision (subject to Regulation 8509(10)) (par. 25) Regulation 8502(c)(iv): Permissible benefits, marriage breakdown (subject to Regulation 8509(10)) (par. 26) Regulation 8502(e): Payment of pension (par. 18) Regulation 8502(f): Assignment of rights (par 27.2) Regulation 8502(l): Appropriate pension adjustments (par. 27.3) Regulation 8501(1)(c): Conditions for registration (MP provision only) Regulation 8506(2)(a): Employer contributions acceptable to Minister (par. 10) Regulation 8506(2)(d): Return of contributions (subject to Regulation 8509(10.1) (par. 12) Regulation 8501(1)(d): There is no reason to expect plan may become revocable (par. 28) re: Regulation 8501(2)(a): failure to comply with (all plans): Regulation 8502(b): Permissible contributions (par. 29.1) Regulation 8502(d): Permissible distributions (par. 29.2) Regulation 8502(g): Funding media (par. 29.3) Regulation 8502(h): Investments (par. 29.4) Regulation 8502(i): Borrowing (par. 29.5) Regulation 8502(j): Determination of amounts (par. 29.6) Regulation 8502(k): Transfer of property between provisions (par. 29.7) Proposed Regulation 8502(m): Participants in GSRAs (par. 29.8) Regulation 8501(2)(c): failure to comply with (MP provision only) (par. 30): Regulation 8506(2)(b): Employer contributions with respect to particular members (par. 30.1) Regulation 8506(2)(b.1): Allocation of employer contributions (subject to Regulation 8506(2.1)) (par. 30.2) Regulation 8506(2)(c): Employer contributions not permitted (par. 30.4) Regulation 8506(2)(e): Allocation of earnings (par. 30.5) Regulation 8506(2)(f): Payment or reallocation of forfeited amounts (subject to Regulation 8506(3)) (par. 30.6) Regulation 8506(2)(g): Retirement benefits Regulation 8506(2)(h): Undue deferral of payment Regulation 8501(1)(e): no reason to expect plan may become revocable re: subsections 147.1(8) and (9) of the Act, failure to comply with the Pension Adjustment limits (par. 12) iii. ...
Current CRA website

Services Provided by Certain Insurance Intermediaries

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

Mining Activities in respect of Cryptoassets

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

Election to Deem Supplies to be Made for Nil Consideration

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ...
Current CRA website

E-Procurement Activities Audit

The AD provides contracting services for all program and operational areas of the Agency when the purchase is of a high dollar value (greater than $ 25,000 for goods and $84,000 for services) and/or of a complex nature. ...
Current CRA website

Partnerships - Determining the Existence of a Partnership

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province Overview. ...
Current CRA website

Basic Groceries

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... It is also described on the label as " wheat cracker snacks" and "oven baked with wheat like a cracker". ...
Old website (cra-arc.gc.ca)

Appendix B: Report on Targets and Activities - Performance Report on Sustainable Development April 1, 2009 to March 31, 2010

Activities that contribute to the Government of Canada's sustainable development priorities [Footnote 1] are marked with an asterisk (*). ...
Old website (cra-arc.gc.ca)

Performance by target

This represents an increase of 150 % over the previous period. The main topics of interest were solid-waste recycling and employee commuting options. ...

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