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 original). ... For more information, see the publication, Employers' Guide – Payroll Deductions (BASIC INFORMATION) (T4001), which is available on our Web site at www.cra.gc.ca. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... For more information, see the publication, Employers' Guide – Payroll Deductions (BASIC INFORMATION) (T4001), which is available on our Web site at www.cra.gc.ca. ...

It is also available in other formats, including PDF (which is an exact rendition of the original). ... For more information, see the publication, Employers' Guide – Payroll Deductions (BASIC INFORMATION) (T4001), which is available on our Web site at www.cra.gc.ca. ...

Before you begin On this page Introduction Authorization Terms and Conditions for CVITP Requirements for using Auto-fill my return (AFR) Police records check CRA Authorization request Multi-factor authentication- AFR and CVITP volunteers PDF version (opens in new window) Introduction While it is optional to use Auto-fill my return (AFR), you can still submit tax returns electronically without using this service. ... Yes or No Once the individual consents, you need to print a copy of the Authorization request – signature page, have it signed by the individual and give it to them. ... Submitting the Authorization request for a minor A child can sign the Authorization request – signature page or give verbal authorization at age 16. ...

Actuarial Bulletin No. 1R1 July 7, 2016 This information is also available in PDF format. ... Plan provisions Plan Provisions Plan effective date: January 1, 1991 Benefit formula: Minimum of 1.5% of final average earnings over 3 years (FAE3), or the maximum pension limit times the years of credited service Normal retirement age: 65 Normal form of pension: Life only Post-retirement indexing: Fully indexed to the consumer price index (CPI) Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Employee Data Shareholder (Y/N): No (non-connected person) Sex: Male Date of birth: January 1, 1948 Date of hire: January 1, 2005 Attained age: 67 Pensionable service: 10 years Employee Earning Data Year Earnings FAE3 (at January 1) 2005- 2012 $50,000 2013 $55,000 $50,000 2014 $60,000 $51,667 2015 (expected) $62,400* $55,000 2016 (expected) $64,896* $59,133 2017 (expected) $67,492* $62,432 2018 $64,929 *based on assumed salary increase rate Actuarial assumptions Actuarial assumptions Valuation date: January 1, 2015 Valuation rate (before retirement): i = 6% Salary increase: s = 4% Inflation rate (that is CPI): 2.50% Indexation of pension: CPI % Valuation rate (after retirement): i ' = 3.41% (1.06/1.025 – 1) DB limit projection rate: 3% per year Mortality table: CPM2014 with mortality improvement scale CPM-B (post-retirement only) Retirement date: January 1, 2018 Retirement age: 70 Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Review B 65 payable as of January 1, 2013 = 1.5 % * $ 50,000 * 8 = $ 6,000 b 66 65 ≤ S v c < 66 payable as of January 1, 2014 = 1.5 % * $ 51,667 * 1 = $ 775 b 67 66 ≤ S v c < 67 payable as of January 1, 2015 = 1.5 % * $ 55,000 * 1 = $ 825 b 68 67 ≤ S v c < 68 payable as of January 1, 2016 = 1.5 % * $ 59,133 * 1 = $ 887 b 69 68 ≤ S v c < 69 payable as of January 1, 2017 = 1.5 % * $ 62,432 * 1 = $ 936 b 70 69 ≤ S v c < 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 b 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 B 70 S v c < 65 = 1.5 % * $ 64,929 * 8 = $ 7,791 The actuarial liability (AL) as at the valuation date is determined as follows: A L @ 1 / 1 / 2015 = $ 7,791 + max ⁡ 0; $ 6,000 * 1 + i 70- 65 p 65 5 * a ¨ 65 @ i ' 12 a ¨ 70 @ i ' 12- $ 7,791 + $ 974 + max ⁡ 0; $ 775 * 1 + i 70- 65.5 p 65.5 4.5 * a ¨ 65.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 + $ 974 + max ⁡ 0; $ 825 * 1 + i 70- 66.5 p 66.5 3.5 * a ¨ 66.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 * a ¨ 70 @ i ' 12 * v i 70- 67 This can be simplified to: A L @ 1 / 1 / 2015 = max ⁡ $ 7,791; $ 6,000 * 1 + i 70- 65 p 5 65 * a ¨ 65 @ i ' 12 a ¨ 70 @ i ' 12 + max ⁡ $ 974; $ 775 * (1 + i) 70- 65.5 p 4.5 65.5 * a ¨ 65.5 @ i ' 12 a ¨ 70 @ i ' 12 + max $ 974; $ 825 * (1 + i) 70- 66.5 p 3.5 66.5 * a ¨ 66.5 @ i ' 12 a ¨ 70 @ i ' 12 * a ¨ 70 @ i ' 12 * v i 70- 67 The NCs are computed as follows: N C f o r y e a r 2015 = $ 974 + max ⁡ 0; $ 887 * 1 + i 70- 67.5 p 2.5 67.5 * a ¨ 67.5 @ i ' 12 a ¨ 70 @ i ' 12- $ 974 * a ¨ 70 @ i ' 12 * v i 70- 67 This can be simplified to: N C f o r y e a r 2015 = m a x ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i 3; $ 887 * v i 0.5 p 2.5 67.5 * a ¨ 67.5 @ i ' 12 N C f o r y e a r 2016 = max ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i 2; $ 936 * v i 0.5 p 1.5 68.5 * a ¨ 68.5 @ i ' 12 N C f o r y e a r 2017 = max ⁡ $ 974 * a ¨ 70 @ i ' 12 * v i; $ 974 * v i 0.5 p 0.5 69.5 * a ¨ 69.5 @ i ' 12 Example 2 An individual participates in a single-employer DB RPP. ... A L @ 1 / 1 / 2015 = $ 28,964 + max ⁡ 0; $ 23,599 * 1 + i 69.25- 65 * a ¨ 65: 65: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 28,964 + $ 3,310 * 0.25 + max ⁡ 0; $ 674 * 1 + i 69.25- 65.125 * a ¨ 65. 125: 65.125: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 3,310 * 0.25 + $ 3,310 + max ⁡ 0; $ 2,770 * 1 + i 69.25- 65.75 * a ¨ 65.75: 65.75: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 3,310 * a ¨ 69.25: 69.25: 5-- @ i ' 12 * v i 69.25- 66.25 N C f o r y e a r 2015 = $ 3,310 + max ⁡ 0; $ 2,819 * 1 + i 69.25- 66.75 * a ¨ 66.75: 66.75: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 3,310 * a ¨ 69.25: 69.25: 5-- @ i ' 12 * v i 69.25- 66.25 N C f o r y e a r 2016 = $ 3,310 + max ⁡ 0; $ 2,974 * 1 + i 69.25- 67.75 * a ¨ 67.75: 67.75: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 3,310 * a ¨ 69.25: 69.25: 5-- @ i ' 12 * v i 69.25- 67.25 N C f o r y e a r 2017 = $ 3,310 + max ⁡ 0; $ 3,138 * 1 + i 69.25- 68.75 * a ¨ 68.75: 68.75: 5-- @ i ' 12 a ¨ 69.25: 69.25: 5-- @ i ' 12- $ 3,310 * a ¨ 69.25: 69.25: 5-- @ i ' 12 * v i 69.25- 68.25 We have assumed that the member and spouse will survive to the time when the member’s LRBs start to be paid. ...

Actuarial Bulletin No. 1R1 July 7, 2016 This information is also available in PDF format. ... Plan provisions Example 1: Plan Provisions Plan effective date: January 1, 1991 Benefit formula: Minimum of 1.5% of final average earnings over 3 years (FAE3), or the maximum pension limit times the years of credited service Normal retirement age: 65 Normal form of pension: Life only Post-retirement indexing: Fully indexed to the consumer price index (CPI) Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Example 1: Employee Data Shareholder (Y/N): No (non-connected person) Sex: Male Date of birth: January 1, 1948 Date of hire: January 1, 2005 Attained age: 67 Pensionable service: 10 years Example 1: Employee Earning Data Year Earnings FAE3 (at January 1) 2005- 2012 $50,000- 2013 $55,000 $50,000 2014 $60,000 $51,667 2015 (expected) $62,400* $55,000 2016 (expected) $64,896* $59,133 2017 (expected) $67,492* $62,432 2018- $64,929 *based on assumed salary increase rate Actuarial assumptions Example 1: Actuarial assumptions Valuation date: January 1, 2015 Valuation rate (before retirement): i = 6% Salary increase: s = 4% Inflation rate (that is CPI): 2.50% Indexation of pension: CPI % Valuation rate (after retirement): i ' = 3.41% (1.06/1.025 – 1) DB limit projection rate: 3% per year Mortality table: CPM2014 with mortality improvement scale CPM-B (post-retirement only) Retirement date: January 1, 2018 Retirement age: 70 Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review Example 1: Review B 65 payable as of January 1, 2013 = 1.5 % * $ 50,000 * 8 = $ 6,000 b 66 65 ≤ S v c < 66 payable as of January 1, 2014 = 1.5 % * $ 51,667 * 1 = $ 775 b 67 66 ≤ S v c < 67 payable as of January 1, 2015 = 1.5 % * $ 55,000 * 1 = $ 825 b 68 67 ≤ S v c < 68 payable as of January 1, 2016 = 1.5 % * $ 59,133 * 1 = $ 887 b 69 68 ≤ S v c < 69 payable as of January 1, 2017 = 1.5 % * $ 62,432 * 1 = $ 936 b 70 69 ≤ S v c < 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 b 70 payable as of January 1, 2018 = 1.5 % * $ 64,929 * 1 = $ 974 B 70 S v c < 65 = 1.5 % * $ 64,929 * 8 = $ 7,791 The actuarial liability (AL) as at the valuation date is determined as follows: A L @ 1 / 1 / 2015 = (($ 7,791 + max ⁡ (0; $ 6,000 * (1 + i) 70- 65 5 P 65 * a ¨ 65 @ i ' (12) a ¨ 70 @ i ' (12)- $ 7,791)) + ($ 974 + max ⁡ (0; $ 775 * (1 + i) 70- 65.5 4.5 P 65.5 * a ¨ 65.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974)) + ($ 974 + max ⁡ (0; $ 825 * (1 + i) 70- 66.5 3.5 P 66.5 * a ¨ 66.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974))) * a ¨ 70 @ i ' (12) * v i 70- 67 This can be simplified to: A L @ 1 / 1 / 2015 = (max ⁡ ($ 7,791; $ 6,000 * (1 + i) 70- 65 5 P 65 * a ¨ 65 @ i ' (12) a ¨ 70 @ i ' (12)) + max ($ 974; $ 775 * (1 + i) 70- 65.5 4.5 P 65.5 * a ¨ 65.5 @ i ' (12) a ¨ 70 @ i ' (12)) + max ($ 974; $ 825 * (1 + i) 70- 66.5 3.5 P 66.5 * a ¨ 66.5 @ i ' (12) a ¨ 70 @ i ' (12))) * a ¨ 70 @ i ' (12) * v i 70- 67 The NCs are computed as follows: N C f o r y e a r 2015 = ($ 974 + max ⁡ (0; $ 887 * (1 + i) 70- 67.5 2.5 P 67.5 * a ¨ 67.5 @ i ' (12) a ¨ 70 @ i ' (12)- $ 974)) * a ¨ 70 @ i ' (12) * v i 70- 67 This can be simplified to: N C f o r y e a r 2015 = max (⁡ $ 974 * a ¨ 70 @ i ' (12) * v i 3; $ 887 * v i 0.5 2.5 P 67.5 * a ¨ 67.5 @ i ' (12)) N C f o r y e a r 2016 = max ($ 974 * a ¨ 70 @ i ' (12) * v i 2; $ 936 * v i 0.5 1.5 P 68.5 * a ¨ 68.5 @ i ' (12)) N C f o r y e a r 2017 = max ($ 974 * a ¨ 70 @ i ' (12) * v i; $ 974 * v i 0.5 0.5 P 69.5 * a ¨ 69.5 @ i ' (12)) Example 2 An individual participates in a single-employer DB RPP. ... A L @ 1 / 1 / 2015 = ((($ 28,964 + max (0; $ 23,599 * (1 + i) 69.25- 65 * a ¨ 65: 65: 5|____________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 28,964)) + ($ 3,310 * 0.25 + max (0; $ 674 * (1 + i) 69.25- 65.125 * a ¨ 65.125: 65.125: 5|_____________________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 3,310 * 0.25)) + ($ 3,310 + max (0; $ 2,770 * (1 + i) 69.25- 65.75 * a ¨ 65.75: 65.75: 5|__________________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 3,310))) * a ¨ 69.25: 69.25: 5|____________________ @ i ' (12) * v i 69.25- 66.25 N C f o r y e a r 2015 = ($ 3,310 + max (0; $ 2,819 * (1 + i) 69.25- 66.75 * a ¨ 66.75: 66.75: 5|__________________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 3,310)) * a ¨ 69.25: 69.25: 5|____________________ @ i ' (12) * v i 69.25- 66.25 N C f o r y e a r 2016 = ($ 3,310 + max (0; $ 2,974 * (1 + i) 69.25- 67.75 * a ¨ 67.75: 67.75: 5|__________________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 3,310)) * a ¨ 69.25: 69.25: 5|____________________ @ i ' (12) * v i 69.25- 67.25 N C f o r y e a r 2017 = ($ 3,310 + max (0; $ 3,138 * (1 + i) 69.25- 68.75 * a ¨ 68.75: 68.75: 5|__________________ @ i ' (12) a ¨ 69.25: 69.25: 5|__________________ @ i ' (12)- $ 3,310)) * a ¨ 69.25: 69.25: 5|____________________ @ i ' (12) * v i 69.25- 68.25 We have assumed that the member and spouse will survive to the time when the member’s LRBs start to be paid. ...

These accomplishments led to results in the courts, including significant fines and- for some people – jail time. ... This document is also available for download in PDF format. To get notification by email when news releases, fact sheets, tax tips, and tax alerts are added to our Web site, subscribe to our electronic mailing list. ...

On June 11, 2003, the Federal Court of Appeal allowed the Crown's appeal and concluded, "… that the respondents did not establish that the Aboriginal signatories of Treaty No. 8 understood that the Treaty Commissioners had made a promise exempting them from taxation at any time for any reason. ... Her Majesty the Queen in right of Canada (March 2002) This document is also available for download in PDF format. ...

Goods and services tax / harmonized sales tax (GST/HST) credit: Low and modest-income individuals and families may apply for this quarterly payment by completing the application on the first page of their 2009 income tax and benefit return. ... This document is also available for download in PDF format. To get notification by email when news releases, fact sheets, tax tips, and tax alerts are added to our Web site, subscribe to our electronic mailing list. ...