Search - 2002年 抽纸品牌 质量排名

The selection criteria established by F&A for the pre-payment review have not been re-examined since implementation in 2002; therefore, it is not known if they all still remain relevant (i.e. continue to reflect a high degree of risk) or complete. ... The critical errors found through the sampling process form the basis for measuring the adequacy and accuracy of the verification process [Footnote 10] The statistical probabilities that high-risk/sensitive transactions subjected to pre-payment review, medium/low risk transactions previously subjected to post-payment review and medium/low risk transactions not previously reviewed exceed their established critical error thresholds are 99.95 %, 70 % and 92 %, respectively. ...

The application of the GST/HST to the supply of an independent medical examination (“IME”) and to other independent assessments GST/HST Policy Statement P-248 Legislative reference: Excise Tax Act (Act): subsection 123(1) – definition of “individual”; section 1 of Part II of Schedule V – paragraph (a) of definition of “health care facility”, paragraph (h) of definition of “institutional health care service” and definitions of “medical practitioner” and “practitioner”; sections 2, 5 and 7 of Part II of Schedule V National coding system file number(s): 11865-1; 11865-23; 11885-3 Effective date: June 8, 2001 In situations where the Canada Revenue Agency (CRA) has issued specific interpretations that differ from this policy, the policy should be applied to the affected person(s) on the earlier of the day the CRA has made the public aware of this policy or informs the person(s) in writing of the application of the tax to their transaction(s). ... Footnotes Footnote 1 On December 20, 2002, the Department of Finance announced a proposal to amend the definition of “practitioner” in section 1 of Part II of Schedule V to the Act by replacing the term “speech therapy” with “speech-language pathology”. ...

The redesigned GST/HST System was implemented through a series of releases beginning in April 2002. ... The Verification Enforcement Business Intelligence Solution of the Research, Risk & Business Management Directorate will be responsible for this training, with the support of the Small and Medium Enterprises Directorate. ...

Rebate to Owner of Land Leased for Residential Use GST/HST memorandum 19.3.5 August 1998 Notice of Change: January 30, 2002 Notice to the reader: This is an HTML version of the printed publication. ... B = the total of all other rebates and ITCs that the landlord was entitled to claim in respect of any amount included in the total for A. Prior to December 10, 1998, an eligible claimant is entitled to recover the tax according to the formula: A- B where A = the "total tax charged" for the land (for example, the total tax payable by the person who supplies the land on the last acquisition of the land and the tax payable on improvements to the land since that last acquisition), and B = the sum of all other rebates and ITCs which the person was entitled to claim in respect of A. 6. ...

Table 1: Total All industries- T2 (Form 200) Corporation Income Tax Statistics and Count by Size Year 2002 Small Number of taxfilers* Small Amount ($M) Large Number of taxfilers* Large Amount ($M) Total Number of taxfilers* Total Amount ($M) Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1362544 43756 86508 143412.8 1449052 187168.8 Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 411 10 128 183.5 539 193.6 Less Charitable donations and gifts 311, 312, 313, 314 46154 311.3 6861 1082.3 53015 1393.6 Taxable dividends deductible under section 112, 113, 138(6) 320 117719 12820.7 6969 83900.9 124688 96721.6 Losses from previous years 331, 332, 333, 334, 335 221332 4401.5 11210 15239.8 232542 19641.2 Other deductions 325, 340, 350 34 1.6 106 1875.9 140 1877.6 Losses carried back LCB 97037 2564.8 4250 5790.7 101287 8355.6 Subtotal 20100 107889.6 127989.6 Taxable income (excluding exempt income)** 360 minus exempt income 475855 36542.6 19808 78820.4 495663 115363 Base amount of Part I tax 550 473770 13886.2 19718 29815.6 493488 43701.8 Corporate surtax 600 456054 409 18768 872.8 474822 1281.8 Refundable tax on CCPC's investment income*** 602, 604 102920 328 3380 198.9 106300 526.9 Subtotal 14623.2 30887.3 45510.5 Less credits from Part I tax payable: Small business deduction 430 404872 3849.6 2225 49 407097 3898.7 Federal tax abatement 608 470466 3647.8 18874 7517.4 489340 11165.2 General tax reduction 616, 438, 637, 638, 639 46398 334 15699 2866.9 62097 3200.8 Investment tax credits 652, other carrybacks 12053 193.6 2129 1714.7 14182 1908.3 Other credits 620, 628, 632, 636, 640, 644, 648 21351 89.1 2771 696.6 24122 785.7 Subtotal 8114.1 12844.7 20958.8 Part I tax payable 700 463660 6509.1 18799 18042.7 482459 24551.7 Part I.3 tax payable 704 19063 1518.8 19063 1518.8 Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 82597 847.4 4228 2010.1 86825 2857.6 Total federal tax 700, Part I.3 tax payable, OFTP 496180 7356.5 32863 21571.6 529043 28928.2 All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 100592 2914.3 3778 2357.8 104370 5272 Net federal taxes Total federal tax minus AOCR 4442.2 19213.9 23656.1 Year 2003 Small Number of taxfilers* Small Amount ($M) Large Number of taxfilers* Large Amount ($M) Total Number of taxfilers* Total Amount ($M) Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1412781 40499.6 90476 161064.9 1503257 201564.5 Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 437 10.6 124 67.8 561 78.4 Less Charitable donations and gifts 311, 312, 313, 314 46728 335 6831 918.3 53559 1253.3 Taxable dividends deductible under section 112, 113, 138(6) 320 120440 13258.5 7035 85911.9 127475 99170.4 Losses from previous years 331, 332, 333, 334, 335 223295 4301.2 11990 16435.7 235285 20737 Other deductions 325, 340, 350 45 1.6 111 1780.4 156 1782 Losses carried back LCB 90233 2289.5 3969 7204.5 94202 9494 Subtotal 20185.9 112250.9 132436.7 Taxable income (excluding exempt income)** 360 minus exempt income 489984 38401.9 20462 89000.4 510446 127402.3 Base amount of Part I tax 550 487866 14592.8 20353 33783.4 508219 48376.2 Corporate surtax 600 469791 430.1 19454 995.6 489245 1425.7 Refundable tax on CCPC's investment income*** 602, 604 104708 335.5 3591 166.1 108299 501.6 Subtotal 15358.4 34945 50303.4 Less credits from Part I tax payable: Small business deduction 430 417385 4121.2 2242 51.7 419627 4172.9 Federal tax abatement 608 484534 3833.6 19441 8322.7 503975 12156.3 General tax reduction 616, 438, 637, 638, 639 48952 412.5 16637 4273.8 65589 4686.2 Investment tax credits 652, other carrybacks 12640 204.9 2157 1494.7 14797 1699.6 Other credits 620, 628, 632, 636, 640, 644, 648 21235 79.5 2806 817 24041 896.5 Subtotal 8651.7 14959.8 23611.5 Part I tax payable 700 477194 6706.7 19398 19985.2 496592 26691.9 Part I.3 tax payable 704 19151 1494.7 19151 1494.7 Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 83928 788.9 4412 1516.5 88340 2305.4 Total federal tax 700, Part I.3 tax payable, OFTP 510911 7495.6 33305 22996.5 544216 30492.1 All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 105122 2932.7 3742 1689.1 108864 4621.8 Net federal taxes Total federal tax minus AOCR 4562.9 21307.3 25870.3 Year 2004 Small Number of taxfilers* Small Amount ($M) Large Number of taxfilers* Large Amount ($M) Total Number of taxfilers* Total Amount ($M) Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1466280 52897.6 87757 211924 1554037 264821.6 Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 426 9.8 132 107.3 558 117 Less Charitable donations and gifts 311, 312, 313, 314 50089 372.6 6893 2091.4 56982 2464 Taxable dividends deductible under section 112, 113, 138(6) 320 129778 15208.6 6639 102994.4 136417 118203 Losses from previous years 331, 332, 333, 334, 335 244901 5425.8 11948 20471.9 256849 25897.6 Other deductions 325, 340, 350 49 2.7 115 1679.9 164 1682.6 Losses carried back LCB 94083 2546.7 3563 5831 97646 8377.6 Subtotal 23556.4 133068.5 156624.9 Taxable income (excluding exempt income)** 360 minus exempt income 520031 43848.2 19839 108389.3 539870 152237.5 Base amount of Part I tax 550 517643 16662.7 19729 41181.1 537372 57843.8 Corporate surtax 600 499232 490.9 18897 1213 518129 1703.9 Refundable tax on CCPC's investment income*** 602, 604 119421 388.3 3119 196.2 122540 584.4 Subtotal 17541.9 42590.2 60132.1 Less credits from Part I tax payable: Small business deduction 430 439869 4668.5 1934 54.4 441803 4722.9 Federal tax abatement 608 514227 4379.1 18953 10340.7 533180 14719.9 General tax reduction 616, 438, 637, 638, 639 51208 588.3 16771 6587.7 67979 7176 Investment tax credits 652, other carrybacks 13789 244 2228 2037.4 16017 2281.4 Other credits 620, 628, 632, 636, 640, 644, 648 23845 75.2 2760 941.2 26605 1016.4 Subtotal 9955.1 19961.5 29916.6 Part I tax payable 700 506226 7586.8 18717 22628.8 524943 30215.6 Part I.3 tax payable 704 8971 1087.2 8971 1087.2 Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 91294 973.8 4064 1686.1 95358 2659.9 Total federal tax 700, Part I.3 tax payable, OFTP 540902 8560.6 26146 25402.1 567048 33962.7 All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 116155 3424 3256 1903 119411 5327 Net federal taxes Total federal tax minus AOCR 5136.6 23499.1 28635.7 Year 2005 Small Number of taxfilers* Small Amount ($M) Large Number of taxfilers* Large Amount ($M) Total Number of taxfilers* Total Amount ($M) Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1503848 62852.3 92654 246686.2 1596502 309538.5 Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 375 9.9 122 77.1 497 87 Less Charitable donations and gifts 311, 312, 313, 314 56218 469 7360 1450.1 63578 1919.1 Taxable dividends deductible under section 112, 113, 138(6) 320 140676 17280 7190 133572.9 147866 150853 Losses from previous years 331, 332, 333, 334, 335 255347 5597.6 12644 23746 267991 29343.6 Other deductions 325, 340, 350 106 16.9 624 2118 730 2134.9 Losses carried back LCB 86458 2407.9 3203 5828.3 89661 8236.2 Subtotal 25771.4 166715.4 192486.8 Taxable income (excluding exempt income)** 360 minus exempt income 556397 51311.8 21597 114340.7 577994 165652.5 Base amount of Part I tax 550 553887 19498.7 21482 43445.4 575369 62944.1 Corporate surtax 600 535300 574.5 20617 1271.7 555917 1846.2 Refundable tax on CCPC's investment income*** 602, 604 132448 493.1 3608 272.8 136056 765.9 Subtotal 20566.2 44990 65556.2 Less credits from Part I tax payable: Small business deduction 430 470318 5475.3 2166 67.4 472484 5542.8 Federal tax abatement 608 550398 5120.2 20639 10795.8 571037 15916 General tax reduction 616, 438, 637, 638, 639 48660 677.4 18073 7023.9 66733 7701.3 Investment tax credits 652, other carrybacks 14545 259.8 2359 1781.2 16904 2041 Other credits 620, 628, 632, 636, 640, 644, 648 25635 97.6 2879 1259.1 28514 1356.8 Subtotal 11630.4 20927.5 32557.9 Part I tax payable 700 541946 8935.8 20477 24062.5 562423 32998.3 Part I.3 tax payable 704 9018 1039.3 9018 1039.3 Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 100663 1089.8 4529 1831 105192 2920.8 Total federal tax 700, Part I.3 tax payable, OFTP 578517 10025.6 28002 26932.8 606519 36958.4 All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 127562 3816.4 3529 2295.4 131091 6111.8 Net federal taxes Total federal tax minus AOCR 6209.2 24637.4 30846.6 Year 2006 Small Number of taxfilers* Small Amount ($M) Large Number of taxfilers* Large Amount ($M) Total Number of taxfilers* Total Amount ($M) Net income or loss for income tax purposes (excluding exempt income) 300 minus exempt income 1516219 71764.2 106546 258107.9 1622765 329872.1 Section 110.5 additions or subparagraph 115(1)(a)(vii) additions 355 259 6.8 116 97 375 103.8 Less Charitable donations and gifts 311, 312, 313, 314 59983 482.2 8513 1969.1 68496 2451.3 Taxable dividends deductible under section 112, 113, 138(6) 320 150495 19273 8969 124317.9 159464 143590.9 Losses from previous years 331, 332, 333, 334, 335 260040 5599.9 14644 22590 274684 28189.9 Other deductions 325, 340, 350 92 2.5 611 2024.9 703 2027.4 Losses carried back LCB 57560 1465 2545 7714.7 60105 9179.6 Subtotal 26822.6 158616.6 185439.2 Taxable income (excluding exempt income)** 360 minus exempt income 603541 59540.5 29149 138176.6 632690 197717.1 Base amount of Part I tax 550 601075 22625.4 29031 52502.9 630106 75128.3 Corporate surtax 600 582526 666.6 28141 1534.6 610667 2201.2 Refundable tax on CCPC's investment income*** 602, 604 152095 591.7 6158 427.7 158253 1019.4 Subtotal 23883.7 54465.2 78348.9 Less credits from Part I tax payable: Small business deduction 430 509865 6346.7 5847 146.1 515712 6492.8 Federal tax abatement 608 597623 5946.3 28156 13305.5 625779 19251.9 General tax reduction 616, 438, 637, 638, 639 54228 773.6 21616 8586.5 75844 9360.1 Investment tax credits 652, other carrybacks 17913 285.7 2819 1615.9 20732 1901.6 Other credits 620, 628, 632, 636, 640, 644, 648 29197 87.6 3531 1301 32728 1388.6 Subtotal 13440 24954.9 38394.9 Part I tax payable 700 588774 10443.7 27942 29510.3 616716 39954 Part I.3 tax payable 704 3340 90.8 3340 90.8 Other federal taxes payable (OFTP) 708, 712, 716, 720, 724, 727, 728 109879 1253.4 5930 2010.9 115809 3264.3 Total federal tax 700, Part I.3 tax payable, OFTP 624665 11697.1 31885 31612 656550 43309.1 All other credit refunds (AOCR) 780, 784, 788, 792, 796, 797, 804, 816 140297 4247.2 5317 2942.1 145614 7189.2 Net federal taxes Total federal tax minus AOCR 7449.9 28669.9 36119.8 * This number reflects amounts greater than five ($), except for net income/loss for income tax purposes (excluding exempt income) where all corporations have been counted regardless of its amount. ** When the amount in line 300, form 200 (_200_300), minus total deductions is less than zero for a given corporation, Taxable income is entered as zero. *** Includes recapture of investment tax credits. ...

., British Columbia Item Item code Employment Employment $ Farming Farming $ Fishing Fishing $ number of taxable returns 1 1501210 0 4930 0 3170 0 total number of returns 2 1501210 0 4930 0 3170 0 employment income 3 1455500 70095812 1910 64183 620 4797 commissions (from employment) 4 51090 1710366 20 2311 0 0 other employment income 5 165920 1223513 420 2237 190 46 old age security pension 6 24680 116304 760 4923 400 2302 cpp or qpp benefits 7 79070 456517 1060 7158 460 2980 other pensions or superannuation 8 35500 472007 470 6231 0 0 universal child care benefits 9 74020 53535 200 170 0 0 employment insurance benefits 10 189690 1015311 260 1052 2220 15672 taxable amount of dividends 11 216690 860512 1790 9284 200 1552 interest,other invest. income 12 467180 669031 2370 8298 1280 1787 annuity income 13 9990 121992 310 3087 90 59 net rental income 14 87300 30526 750 1706 230 119 taxable capital gains 15 163390 756742 1130 13914 390 2740 rrsp income 16 149470 905112 190 1823 240 1235 net business income 17 81550 95149 710 7242 110 317 net professional income 18 12160 54253 20 63 0 0 net commission income 19 5610 8496 0 0 0 0 net farming income 20 8710-33384 4860 71850 80-404 net fishing income 21 1620 7461 0 0 3170 87205 tax-exempt income 22 65400 323474 310 849 440 2359 other income 23 233900 1538905 1670 5890 290 579 total income assessed 24 1501210 80481632 4930 212376 3170 123344 rpp deduction 25 435610 1316296 270 621 0 0 rrsp contributions 26 676530 3551094 1370 8307 1190 7289 annual union, professional, or like dues 27 546160 416320 510 352 520 101 child care expenses 28 79090 286893 120 426 30 88 carrying charges and interest expenses 29 263150 314854 720 1113 340 400 cpp/qpp contrib. on self-empl. ... Professional Inc. $ Sales (self-employed) Sales (self-employed) $ Proprietorships/partner. ... ,adoption amt. 43 2260 12254 1260 8124 24510 133323 cpp or qpp contributions 44 20540 26204 9670 11819 148360 141424 employment insurance premiums 45 2630 829 910 141 24110 6852 canada employment amount 46 6550 1570 1680 411 39690 9639 public transit passes amount 47 730 307 60 26 2650 1109 pension income amount 48 1040 2002 440 888 5550 9824 caregiver amount 49 160 652 350 1638 1750 9116 disability amount 50 200 1550 170 1285 1070 10061 tuition and education amounts 51 2610 13140 1120 5452 13850 49971 interest paid on student loans 52 1100 2028 30 4 2780 2536 amounts transferred from spouse 53 250 862 80 402 2410 9279 allowable amt. of med. expenses 54 3930 10595 1890 2479 28000 56740 total tax credits 55 22210 41024 10850 20008 158310 282664 charitable donations,cultural, ecological, gov 56 9540 24324 4220 10846 41250 77164 donations,gifts 57 9540 6844 4220 3053 40880 21507 total non-refundable tax credits 58 22210 47867 10850 23060 158310 304171 basic federal tax 59 18560 300520 8560 93766 116550 576796 fed. dividend tax credit 60 5350 4068 2820 1281 22310 14830 cpp contrib. on self-employ. earning 61 20060 47038 9620 22474 143020 244316 net federal tax 62 18540 298382 8560 93452 116360 565376 net provincial tax 63 16120 138998 7940 43047 87690 240949 total tax payable 64 22210 487535 10850 159417 158310 1056196 Item Item code Investment Investment $ Pension Pension $ Grand total Grand total $ number of taxable returns 1 112980 0 314840 0 2128480 0 total number of returns 2 112980 0 314840 0 2128480 0 employment income 3 36210 1177477 37440 288871 1570750 72323473 commissions (from employment) 4 850 24911 300 2770 52940 1769579 other employment income 5 9290 62078 57250 60111 242340 1379429 old age security pension 6 42890 234696 238960 1360170 315990 1761861 cpp or qpp benefits 7 52610 320203 293160 2255186 442370 3140180 other pensions or superannuation 8 20290 281016 250930 5283242 312380 6131625 universal child care benefits 9 2230 1842 20 15 85650 63898 employment insurance benefits 10 2030 12248 2490 12283 201690 1087545 taxable amount of dividends 11 77630 3107046 103460 211864 431620 4317857 interest,other invest. income 12 92370 1287267 202540 514128 834280 2600383 annuity income 13 24860 365786 127780 1192608 166320 1724639 net rental income 14 36680 420687 18290 26620 163480 493495 taxable capital gains 15 62680 2771019 74460 214994 329720 3960299 rrsp income 16 6450 56491 28490 162995 200860 1196717 net business income 17 11940 35754 13860 20161 267380 4279815 net professional income 18 1980 32105 2710 11429 39950 1642856 net commission income 19 1230 10941 1040 4147 20060 635895 net farming income 20 2530-11818 3320-4552 23150 18627 net fishing income 21 50 350 120 1152 4990 96530 tax-exempt income 22 3250 15417 32290 104800 105490 468057 other income 23 53520 366765 134140 245704 456620 2250788 total income assessed 24 112980 10572279 314840 11968696 2128480 111343549 rpp deduction 25 4400 9341 7280 10876 452320 1345379 rrsp contributions 26 26730 232859 20060 82014 791250 4379258 annual union, professional, or like dues 27 9570 4761 25120 4146 595220 431576 child care expenses 28 2060 8144 120 95 93100 330850 carrying charges and interest expenses 29 58390 248777 133380 82820 480080 704517 cpp/qpp contrib. on self-empl. ...

Previous page: Financial Spending Profile / Budget Management Strategies Next page: Business Lines Risks, Challenges, and Opportunities Setting the context Our assessment of the conditions prevailing in our operating environment provides us with an understanding of the relative risks, challenges, and opportunities facing the Agency. ... From January 2002 to November 2003, the number of self-employed Canadians increased by 160,000, and the number of those in the construction labour category grew by 80,000. ... Previous page: Financial Spending Profile / Budget Management Strategies Next page: Business Lines Date modified: 2004-10-08 ...

Total area considered: 1000 + 700 = 1700 sq. ft. Percentage renovated: 1550 ÷ 1700 = 91% In summary in this example, whereas only 85% of the main floor was renovated, substantially all of the house has been renovated when the finished area of the basement is taken into account. ... Square footage of floor space of the areas renovated compared to the total floor space of the building Area renovated: Main floor + basement: 1400 sq. ft. + 600 sq. ft. = 2000 sq. ft. ... He carries out significant renovations in 2002 and 2003. In 2002, the following renovation work took place: A new furnace was installed and changes were made to the ductwork throughout the house. ...

As this Report highlights, ambiguity and confusion about "political activities" rules have long been – and remain – of great concern to the charitable sector. ... Ipsos Public Affairs – Registered charities’ political activities consultations (Summary of in-person consultation sessions) III. ... Harvie, 2002, page 17, section 2.4 Advocacy chill, or The Law Governing Advocacy by Charitable Organizations: The Case for Change, Richard Bridge, The Philanthropist, July 1, 2002 Endnote 10 "Charity" is defined in s. 149.1(1) of the ITA to mean "a charitable organization or charitable foundation", and "charitable purpose" is defined to include "the disbursement of funds to qualified donees". ...

Mostly met – While the results met most of our expectations, some gaps exist. ... Enterprise risks mapped to program activities in support of strategic outcomes Taxpayer and business assistance (PA1) Assessment of returns and payment processing (PA2) Accounts receivables and returns compliance (PA3) Reporting compliance (PA4) Appeals (PA5) Benefit programs (PA6) Internal services (PA7) Strategic planning * Governance structure and processes * Integration and horizontality * Organizational responsiveness and agility * Public image * * * * * * Business intelligence and performance measurement * Optimizing the agency status * Underground economy * * Aggressive tax planning * * * Reporting non-compliance * * * Payment non-compliance * * Objections * Benefit services * * Financial capacity * Project delivery * Procurement * Business continuity * Information management * Protection of information * Regional capacity and flexibility * Human resource capacity and capability * Employee ethical conduct * Workplace health and safety * Labour relations * Internal communication * Public communication * * * * * Taxpayer relationship management * * * * * Federal, provincial, territorial and international relationship management * * * * * * Knowledge management * Information technology sustainability * Business and information technology alignment * Summary of the assessment of effectiveness of the systems of internal control over financial reporting and the action plan of the Canada Revenue Agency Fiscal year 2011-2012 Annex to the Statement of Management Responsibility Including Internal Control over Financial Reporting. ... Because the COSO only provides limited guidance to help organizations establish and evaluate information technology controls, the CRA uses the COBIT (Control Objectives for Information and related Technology) for SOX (Sarbanes-Oxley Act of 2002) framework to document and assess the design of its information technology controls that are relevant to financial reporting. 4. ...