Search - 跨文化交际案例与分析 朱勇 pdf

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For information on claiming the family tax reduction for a dependant, see " Manitoba family tax reduction " and " Line 54- Reduction for dependent children born in 1987 or later. ...

It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... For information on claiming the family tax reduction for a dependant, see " Manitoba family tax reduction " and " Line 54- Reduction for dependent children born in 1987 or later. ...

Can the information be submitted directly to the CRA in Excel, PDF, or XML without using a T3 return or Schedule 15? ... If a person knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, a new penalty may apply. ... Alternative formats for providing the information requested on any part of Schedule 15 (i.e., Excel, PDF, XML, etc.) will not be accepted. ...

Sustainable Development Strategy 2011-2014 April 1, 2011- March 31, 2014 Table of Contents Message from the Commissioner Executive Summary CRA Sustainable Development Strategy Planning Framework Introduction Environmental Scan and SWOT Analysis Vision for sustainable development at the CRA Sustainable Development National Action Plan 2011-2014 Sustainable Development Goals, Objectives, and Activities SD Strategy Risks Forecast Expenditures Communication Plan Conclusion Appendix A- Comparison Between CRA SD Strategies 2007-2010 and 2011-2014 Appendix B- Summary of Performance on CRA SD Strategy 2007-2010 Appendix C- Sustainable Development Management Framework Print-ready version (PDF) Message from the Commissioner The Government of Canada tabled its first Federal Sustainable Development Strategy in October 2010. ... Risk: Compliance with various legislation, regulations and policies Risk statement: This is a risk that the CRA will not meet federal SD targets in a timely fashion- reducing pollution: fleet e-waste Description / Risk drivers: Fiscal constraints Likelihood: Likely Impact: Minor Existing controls: SD criteria are in buying decisions for fleet vehicles Efficient use of fleet vehicles is promoted E-waste disposal requirement included in branch and regional SD plans Response: Accept and monitor 9.0 Forecast Expenditures The strategy will be funded from existing budgets within responsibility centres. ... Figure 1- Internal Accountability, Monitoring, and Reporting for Sustainable Development Accountable Bodies Board of Management Roles: Reviews and Approves Documents: SD input in *RPP/DPR & CBP/AR SD Strategy SD Annual Performance Report Agency Management Committee Roles: Reviews and Approves Documents: SD input in *RPP/DPR & CBP/AR SD Strategy SD Annual Performance Report SD Steering Committee Roles Develops Strategies/plans Monitors Performance Evaluates Performance Documents: SD National Action Plan Functional/Brand and Regional action plans and reports SD Centre of Expertise Roles Develops Strategies/plans Monitors Performance Evaluates Performance Documents: SD National Action Plan Functional/Brand and Regional action plans and reports Functions Roles: Report through SD PR Tool Documents: SD National Action Plan Functional/Branch and Regional action plans and reports * RPP/DPR: Report on Plans and Priorities/Departmental Performance Report CBP/AR: Corporate Business Plan/Annual report Footnotes Footnote 1 We merged the social and economic perspectives to show that our tax and benefit programs as well as our internal governance processes have an impact on people and the economy. ...

Sustainable Development Strategy 2011-2014 April 1, 2011- March 31, 2014 Table of Contents Message from the Commissioner Executive Summary CRA Sustainable Development Strategy Planning Framework Introduction Environmental Scan and SWOT Analysis Vision for sustainable development at the CRA Sustainable Development National Action Plan 2011-2014 Sustainable Development Goals, Objectives, and Activities SD Strategy Risks Forecast Expenditures Communication Plan Conclusion Appendix A- Comparison Between CRA SD Strategies 2007-2010 and 2011-2014 Appendix B- Summary of Performance on CRA SD Strategy 2007-2010 Appendix C- Sustainable Development Management Framework Print-ready version (PDF) Message from the Commissioner The Government of Canada tabled its first Federal Sustainable Development Strategy in October 2010. ... Risk: Compliance with various legislation, regulations and policies Risk statement: This is a risk that the CRA will not meet federal SD targets in a timely fashion- reducing pollution: fleet e-waste Description / Risk drivers: Fiscal constraints Likelihood: Likely Impact: Minor Existing controls: SD criteria are in buying decisions for fleet vehicles Efficient use of fleet vehicles is promoted E-waste disposal requirement included in branch and regional SD plans Response: Accept and monitor 9.0 Forecast Expenditures The strategy will be funded from existing budgets within responsibility centres. ... Figure 1- Internal Accountability, Monitoring, and Reporting for Sustainable Development Accountable Bodies Board of Management Roles: Reviews and Approves Documents: SD input in *RPP/DPR & CBP/AR SD Strategy SD Annual Performance Report Agency Management Committee Roles: Reviews and Approves Documents: SD input in *RPP/DPR & CBP/AR SD Strategy SD Annual Performance Report SD Steering Committee Roles Develops Strategies/plans Monitors Performance Evaluates Performance Documents: SD National Action Plan Functional/Brand and Regional action plans and reports SD Centre of Expertise Roles Develops Strategies/plans Monitors Performance Evaluates Performance Documents: SD National Action Plan Functional/Brand and Regional action plans and reports Functions Roles: Report through SD PR Tool Documents: SD National Action Plan Functional/Branch and Regional action plans and reports * RPP/DPR: Report on Plans and Priorities/Departmental Performance Report CBP/AR: Corporate Business Plan/Annual report Footnotes Footnote 1 We merged the social and economic perspectives to show that our tax and benefit programs as well as our internal governance processes have an impact on people and the economy. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). 1. ... APPENDIX A Valuation Day Value Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost (1) $ Valuation Day Value (2) $ Proceeds on Sale in 1972 $ Gain in 1972 $ Loss in 1972 $ A Company- 100 shares 2750 3150 400 B Company- 25 shares 710 620 90 C Company- 10 shares 640 840 200 D Company- 25 shares 1100 E Company- 40 shares 220 F Company- 10 bonds 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $600(3) $140(3) Year Ending December 31, 1973 On Hand at December 31, 1972 $ $ $ $ $ D Company- 25 shares 1100 700 400 E Company- 40 shares 220 190 30 F Company- 10 bonds 880 930 50 G Company- 60 shares 840 880 40 H Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 90(3) $430(3) Adjusted Cost Base Accounts Total MEMBER 1 2 3 4 Units held 300 60 75 75 90 Fair market value of units at Dec. 31, 1971 (assume no cash on hand) $6300 $1260 $1575 $1575 $1890 Add: Allocation of net gain for 1972 as shown above (4) 460 92 115 115 138 Balance December 31, 1972 6760 1352 1690 1690 2028 Deduct Allocation of net loss for 1973 as shown above 340 68 85 85 102 Balance December 31, 1973 $6420 $1284 $1605 $1650 $1926 (1) The cost of shares on hand at December 31, 1971 is irrelevant under the Valuation Day value method. (2) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $460. in 1972 and a net loss of $340. in 1973. ... APPENDIX B Median Rule Method of Determining "Cost" of Assets on Hand on December 31, 1971 Year Ending December 31, 1972 On Hand at December 31 1971 Cost Valuation Day Value (1) Proceeds on Sale in 1972 Gain in 1972 Loss in 1972 A Company- 100 shares $1800 $2750(2) $3150 $400 $ B Company- 25 shares 550 710 620(2)-- C Company- 10 shares 800(2) 640 840 40 D Company- 25 shares 850 1100 E Company- 40 shares 240 220 F Company- 10 bonds 1000 880 Acquired in 1972 G Company- 30 shares 2400 2350 50 H Company- 60 shares 840 I Company- 100 shares 3600 $6300 $440(3) $50(3) Year Ending December 31, 1973 On Hand at December 31, 1972 Cost Valuation Day Value Proceeds of Sale in 1973 Gain in 1973 Loss in 1973 D Company- 25 shares $ 850(2) $1100 $ 700 $ $150 E Company- 40 shares 240 220(2) 190 30 F Company- 10 bonds 1000 880 930(2)-- H Company- 60 shares 840 880 40 I Company- 100 shares 3600 Acquired in 1973 J Company- 50 shares 2750 40(3) $180(3) (1) This amount is the number of shares held multiplied by the quoted price at December 22, 1971 for publicly traded shares and the value at December 31, 1971 for other assets. (2) The median amount which becomes "cost" under the median rule. (3) The net amount of all gains and losses in the year is allocated to the members for the purpose of reporting on Form T3, that is, a net gain of $390. in 1972 and a net loss of $140. in 1973. ...

Filipe Dinis – Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch (F&A) John Messina – Assistant Commissioner, Information Technology Branch – Internal Champion Dave Bennett – Assistant Commissioner, Assessment and Benefit Services Branch – External Champion Dennis Quinn – A/Director General, Strategic Management and Program Support Directorate, F&A Executive Summary This report summarizes the Agency's performance against the commitments in the Canada Revenue Agency (CRA) Sustainable Development (SD) National Action Plan 2011-2014. ... The SD message on the banner was “Energy reduction – you've got the power!” ... Some areas choose to convert internal forms to fillable and savable PDF documents. ...

Filipe Dinis – Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch (F&A) John Messina – Assistant Commissioner, Information Technology Branch – Internal Champion Dave Bennett – Assistant Commissioner, Assessment and Benefit Services Branch – External Champion Dennis Quinn – A/Director General, Strategic Management and Program Support Directorate, F&A Executive Summary This report summarizes the Agency's performance against the commitments in the Canada Revenue Agency (CRA) Sustainable Development (SD) National Action Plan 2011-2014. ... The SD message on the banner was “Energy reduction – you've got the power!” ... Some areas choose to convert internal forms to fillable and savable PDF documents. ...