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Old website (cra-arc.gc.ca)
NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada
<ENTPRS_NM> <l1_nm></l1_nm> Corporation, organization, association, trust, or institution recipient name- line 1-Required 35 alphanumeric- First line of the recipient corporation, organization, association, trust, or institution's name- if & is used in the name area enter as & <l2_nm></l2_nm> Corporation, organization, association, trust, or institution recipient name- line 2- 35 alphanumeric- Second line of the recipient corporation, organization, association, trust, or institution's name- if & is used in the name area enter as & </ENTPRS_NM> <RCPNT_NM> <snm></snm> Individual recipient surname- Required 20 alphanumeric- First 20 letters of the recipient's surname- Omit titles such as Mr., Mrs., etc.- Do not include first name or initials <gvn_nm></gvn_nm> Individual recipient first name- 12 alphanumeric- First 12 letters of the recipient's first given name Note: If only initials are available, provide the recipient's first initial. ... <NR4_AMT> <gro_1_incamt></gro_1_incamt> Gross income- 11 numeric, enter dollars and cents- NR4 slip, box 16 <nr_tx_1_amt></nr_tx_1_amt> Non-resident tax withheld- 11 numeric, enter dollars and cents- NR4 slip, box 17 <gro_2_incamt></gro_2_incamt> Gross income- 11 numeric, enter dollars and cents- NR4 slip, box 26 <nr_tx_2_amt></nr_tx_2_amt> Non-resident tax withheld- 11 numeric, enter dollars and cents- NR4 slip, box 27 </NR4_AMT> <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required 3 numeric- Area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number- Required 3 numeric with a (-), followed by 4 numeric.- Telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- Extension number of contact </CNTC> <tx_yr></tx_yr> Taxation year- Required 4 numeric- Tax year (e.g., 9999) <slp_cnt></slp_cnt> Total number of NR4 slip records- Required 7 numeric- Total number of NR4 slip records filed with this NR4 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website
2023 to 2027 Departmental Sustainable Development Strategy
Establish a three-year planning and reporting cycle: Year one – publish the plan Year two – publish a progress report on the implementation of the accessibility plan, including information on feedback received and on how that feedback has been taken into consideration. Year three – publish a progress report Year four – publish an updated plan Repeat (publish progress reports in the fifth and sixth years, and update plan in the seventh and subsequent years). ... Performance indicator: Greenhouse gas emissions from fleet in fiscal year 2005 to 2006 (base year) = [X] kilotonnes of carbon dioxide equivalent (ktCO2e) Emissions from fleet in current reporting fiscal year = [Y] ktCO2e Percentage (%) change in emissions from fleet from fiscal year 2005-2006 to current reporting fiscal year = [1-Y/X] % Starting point: Greenhouse gas emissions from base year 2005-2006: 397 tonnes of carbon dioxide equivalent (tCO2e). ...
Current CRA website
T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
<rcpnt_tcd></rcpnt_tcd> Recipient type code- Required 1 numeric- T4A-NR slip, box 11- 1 if the recipient is an individual- 3 if the recipient is a corporation- 4 if the recipient is a partnership, an association, a trust, an estate or other- 5 if the recipient is a government, government enterprise, or international organization or agency <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- use the abbreviations listed in the pdf document entitled "T619- Electronic media transmittal" under section: Transmitter province or territory code.- when the payer's country code is neither CAN nor USA, enter ZZ in this field. ... <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Telephone number of contact- Required, 3 numeric with a (-), followed by 4 numeric.- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension number- 5 numeric- telephone extension number of contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- the taxation year (e.g., 2001) <slp_cnt></slp_cnt> Total number of T4A-NR slip records- Required, 7 numeric- total number of T4A-NR slip records filed with this T4A-NR Summary <PPRTR_SIN> <pprtr_1_sin></pprtr_1_sin> Proprietor #1 social insurance number (SIN)- 9 numeric- if the payer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #1 or principal owner <pprtr_2_sin></pprtr_2_sin> Proprietor #2 social insurance number (SIN)- 9 numeric- if the payer is a Canadian-controlled private corporation or unincorporated, enter the SIN of the proprietor #2 or second principal owner </PPRTR_SIN> <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website
Appendix A: Trade Agreements and Financial Thresholds
Canada is a Party to each of the following trade agreements and the Canada Revenue Agency (CRA), as a federal government entity, is subject to the provisions of these agreements: Agreement on Internal Trade (AIT) (PDF, 1 MB) The AIT was an inter-governmental agreement signed by Canadian First Ministers that came into force in 1995. ... World Trade Organization – Agreement on Government Procurement (WTO – AGP) The WTO – AGP is a plurilateral trade agreement aimed at increasing international competition for various goods and services. ... Canadian Free Trade Agreement (CFTA) (PDF, 3 MB) The CFTA replaces the 1995 Agreement on Internal Trade (AIT) and is more comprehensive, covering nearly all sectors of the economy. ...
Old website (cra-arc.gc.ca)
Tax alert - Abuse of source deductions and GST/HST amounts held in trust
Footnote 1: Filing and Remitting – Source Deductions Footnote 3: Filing and Remitting – GST/HST Footnote 3: Source Deductions – Penalties, Interest and Other Consequences Footnote 4: GST/HST – Penalties and Interest This document is also available for download in PDF format. ...
Old website (cra-arc.gc.ca)
Small suppliers
If the person awards prizes to winners of the raffle totalling $12,000, its small supplier threshold for the relevant period would be $42,000 ($30,000 + $12,000). ... Example 2 ss 148(1) A person (not a public service body) may determine that, in April 1999, the consideration becoming due, or paid without becoming due, for taxable supplies, including zero-rated supplies, in the four previous calendar quarters is as follows: Quarter ending June 30, 1998 $ 7,500 Quarter ending September 30, 1998 $ 7,000 Quarter ending December 31, 1998 $ 7,500 Quarter ending March 31, 1999 $ 7,500 Total ending March 31, 1999 $29,500 In Example 2, the person will continue to be a small supplier throughout the second calendar quarter of 1999 and July 1999 (i.e., April 1 to June 30, 1999, plus one month), because the threshold was not exceeded in the four previous calendar quarters. ... Appendix A- Form GST 31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions You can view or download Form GST 31 in PDF format: Form GST 31 Date: October 13, 2000 NOTICE OF CHANGE: In GST/HST Memorandum 2.2, Small Suppliers, dated May 1999. ...
Current CRA website
Small suppliers
If the person awards prizes to winners of the raffle totalling $12,000, its small supplier threshold for the relevant period would be $42,000 ($30,000 + $12,000). ... Example 2 ss 148(1) A person (not a public service body) may determine that, in April 1999, the consideration becoming due, or paid without becoming due, for taxable supplies, including zero-rated supplies, in the four previous calendar quarters is as follows: Quarter ending June 30, 1998 $ 7,500 Quarter ending September 30, 1998 $ 7,000 Quarter ending December 31, 1998 $ 7,500 Quarter ending March 31, 1999 $ 7,500 Total ending March 31, 1999 $29,500 In Example 2, the person will continue to be a small supplier throughout the second calendar quarter of 1999 and July 1999 (i.e., April 1 to June 30, 1999, plus one month), because the threshold was not exceeded in the four previous calendar quarters. ... Appendix A- Form GST 31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions You can view or download Form GST 31 in PDF format: Form GST 31 Date: October 13, 2000 NOTICE OF CHANGE: In GST/HST Memorandum 2.2, Small Suppliers, dated May 1999. ...
Current CRA website
Small suppliers
If the person awards prizes to winners of the raffle totalling $12,000, its small supplier threshold for the relevant period would be $42,000 ($30,000 + $12,000). ... Example 2 ss 148(1) A person (not a public service body) may determine that, in April 1999, the consideration becoming due, or paid without becoming due, for taxable supplies, including zero-rated supplies, in the four previous calendar quarters is as follows: Quarter ending June 30, 1998 $ 7,500 Quarter ending September 30, 1998 $ 7,000 Quarter ending December 31, 1998 $ 7,500 Quarter ending March 31, 1999 $ 7,500 Total ending March 31, 1999 $29,500 In Example 2, the person will continue to be a small supplier throughout the second calendar quarter of 1999 and July 1999 (i.e., April 1 to June 30, 1999, plus one month), because the threshold was not exceeded in the four previous calendar quarters. ... Appendix A- Form GST 31, Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions You can view or download Form GST 31 in PDF format: Form GST 31 Date: October 13, 2000 NOTICE OF CHANGE: In GST/HST Memorandum 2.2, Small Suppliers, dated May 1999. ...
Archived CRA website
ARCHIVED - Completing Your Saskatchewan Form
It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... To claim the rebate, get Form T82, Saskatchewan Royalty Tax Rebate, from the CRA's Web site or contact us (see the section called " If you have questions… "). ...
Archived CRA website
ARCHIVED - Completing Your Saskatchewan Form
It is also available in other formats, including PDF (which is an exact rendition of the printed publication). ... To claim the credit, get Form T2036, Provincial or Territorial Foreign Tax Credit, from the CRA's Web site or by contacting us (see the section called " If you have questions… "). ... To claim the rebate, get Form T82, Saskatchewan Royalty Tax Rebate, from the CRA's Web site or contact us (see the section called " If you have questions… "). ...