Search - 2005年 抽纸品牌 质量排名

Highlights — Tax Services Innovating for the Future With the Tax Services business line, we are continuing to make ongoing advancements in the way we operate, applying new systems and technologies to improve the services we deliver to Canadians. ... Through consultations with our clients — individuals, small enterprises, and large businesses — we have developed a coherent vision for the future that embraces seven key areas: [The image above is also available in a text version] Under Future Directions, we will expand our services to improve client satisfaction, particularly by offering a wider range of electronic self-service options, making it easier and more convenient to comply. ... Processing returns accurately, efficiently, and in a timely way: introducing more electronic filing options — such as NETFILE and TELEFILE — to accelerate processing. ...

Canada Revenue Agency – Unaudited Supplementary Financial Information Previous page Next page Financial Performance Information – Parliamentary Appropriations Introduction This section of the Annual Report to Parliament 2009-2010 provides the details of the Agency’s resource management performance for the purpose of reporting to Parliament on the use of appropriations in 2009-2010. ... Sources of Respendable and Non-Respendable Non-Tax Revenue Respendable Non-Tax Revenue Non-Respendable Non-Tax Revenue User Fees/External Fees User Fees Act – Advance Income Tax Ruling Fee Policy on Service Standards for External Fees – Advance Income Tax Ruling Fee User Fees Act – Taxation Statistical Analyses and Data Processing Fee Policy on Service Standards for External Fees – Taxation Statistical Analyses and Data Processing Fee User Fees Act – Access to Information Processing Fee Policy on Service Standards for External Fees – Access to Information Processing Fee Details on Project Spending Details on Transfer Payment Programs Children’s Special Allowance Payments (Statutory) Disbursements to Provinces under the Softwood Lumber Products Export Charge Act, 2006 (Statutory) Reconciliation to the Statement of Operations Performance Summary 2009-2010 (in thousands of dollars) 2008-2009 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Strategic Outcome: Taxpayers meet their obligations and Canada’s revenue base is protected Taxpayer and Business Assistance [Footnote 2] 483,467 690,626 690,626 542,727 531,371 Assessment of Returns and Payment Processing [Footnote 3] 645,529 587,917 587,917 728,359 690,835 Accounts Receivable and Returns Compliance [Footnote 4] 497,808 429,712 429,712 533,979 529,982 Reporting Compliance 1,037,944 922,077 922,077 1,129,081 1,092,367 Appeals 132,605 126,895 126,895 149,799 148,009 Strategic Outcome: Eligible families and individuals receive timely and correct benefit payments Benefit Programs [Footnote 5] 341,843 331,566 331,566 342,634 342,440 The following Program Activity supports all strategic outcomes within the organization Internal Services [Footnote 1] 1,057,515 1,295,854 1,295,854 1,156,451 1,068,803 Strategic Outcome: Taxpayers and benefit recipients receive an independent and impartial review of their service-related complaints Taxpayers’ Ombudsman [Footnote 1] 1,945 3,328 3,328 3,130 2,741 Total 4,198,656 4,387,974 4,387,974 4,586,160 4,406,548 Less: Non-Tax Revenues Respendable Revenue –Pursuant to Section 60 of the Canada Revenue Agency Act 219,585 204,803 204,803 213,920 213,920 Non-Respendable Revenue 51,074 N/A 54,183 N/A 55,676 Plus: Cost of services received without charge 250,314 N/A 259,782 N/A 269,188 Net Cost of Agency 4,178,311 N/A 4,388,770 N/A 4,406,140 Note: Numbers may not add due to rounding [Footnote 1] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity Internal Services are displayed separately from other program activities; they are no longer distributed among the remaining program activities. 2008-2009 Actuals have been restated to more accurately reflect the total spending attributable to each Program Activity and to provide a better comparison of spending information by Program Activity between fiscal years. ... [Footnote 5] Includes a) Relief for Heating Expenses (program announced in 2000) ($0.9 million in 2008-2009 and $0.5 million in 2009-2010); b) Energy Costs Assistance Measures expenses (program announced in the Fall of 2005) ($0.5 million in 2008-2009 and 0 in 2009-2010); and c) Statutory Children's Special Allowance payments ($211.8 million in 2008-2009 and $215.3 million in 2009-2010). ...

We have also sought feedback and input through public opinion research projects, starting with Thinking about Charities in 2005, to help meet the commitment made as part of Regulatory Reform to provide more information for donors. ... CPOP was a contributions program in place from 2005 to 2012. It provided funding to charities and non-profit organizations to help improve compliance through the delivery of plain language training materials, in-person outreach sessions, and web-based information to charities. ... In many ways, the examples I just highlighted – the Technical Issues Working Group, the CPOP projects – these are also examples of us working together. ...

We have also sought feedback and input through public opinion research projects, starting with Thinking about Charities in 2005, to help meet the commitment made as part of Regulatory Reform to provide more information for donors. ... CPOP was a contributions program in place from 2005 to 2012. It provided funding to charities and non-profit organizations to help improve compliance through the delivery of plain language training materials, in-person outreach sessions, and web-based information to charities. ... In many ways, the examples I just highlighted – the Technical Issues Working Group, the CPOP projects – these are also examples of us working together. ...

ARCHIVED – Employee Stock Options Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... As a result of rights provided under an employee stock option agreement, John acquired 1,000 shares of his employer, XYZ Public Co., in 2005, for $1 each at a time when the shares were trading for $15 each. ... In 2008, John's marginal tax rate is 40% and has no taxable capital gains that would enable him to benefit from any allowable capital losses. 2008 Tax Implications under the Current Rules: Deferred stock option benefit brought into income $14,000 Less: Stock option deduction $7,000 Taxable portion of stock option benefit (employment income) $ 7,000 Taxes on employment income $ 2,800 Allowable Capital Loss Proceeds Adjusted cost base ($14,000 + $1,000) Capital loss Allowable capital loss $750 ($15,000) $14,250) ($7,125) 2008 Tax Implications under the Proposed Rules: Deferred stock option benefit $14,000 Offsetting deduction ($14,000) Taxes on employment income 0 New taxable capital gain $7,000 50% of lesser of a) stock option benefit of $14,000, or b) capital loss of $14,250 Allowable Capital Loss Proceeds $750 Adjusted cost base ($14,000 + $1,000) ($15,000) Capital loss ($14,250) Allowable capital loss ($7,125) ($7,125) Allowable capital loss for the year ($125) Special tax equal to proceeds of disposition of optioned shares $750 12. ...

In 2005, tax incentives were extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. ... Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. ... A review of the administration of tax incentives for SR&ED is undertaken and a new, simplified form for the tax credit is developed. 2000 – Provincial deductions for SR&ED that exceed the actual amount of the expenditure are deemed to be government assistance and are excluded from the calculation of eligible expenditures for federal SR&ED tax purposes. 2003 – The small business limit for a CCPC is raised from $200,000 to $300,000, so the $2 million SR&ED expenditure limit is phased out when taxable income is between $300,000 and $500,000. 2004 – The Income Tax Act is amended to ensure that unconnected small businesses that engage in SR&ED do not have to share the enhanced 35% tax credit solely because they receive investments from the same venture capital investors. 2005 – Tax incentives are extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. 2006 – The small business limit for CCPCs is increased to $400,000 and the $2 million annual SR&ED expenditure limit is phased out when taxable income for the previous taxation year is between $400,000 and $600,000. ...

In 2005, tax incentives were extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. ... Chronology 1944 – 100% of current expenditures and one‑third of capital expenditures for scientific research can be deducted from taxable income. 1961 – Capital expenditures become fully deductible in the taxation year in which they were incurred. 1962 – Corporations are allowed an incremental tax deduction equivalent to 50% of current and capital expenditures exceeding the 1961 level. 1967 – The incremental tax deduction of 50% is eliminated, and cash grants are introduced under the Industrial Research and Development Incentives Act. ... A review of the administration of tax incentives for SR&ED is undertaken and a new, simplified form for the tax credit is developed. 2000 – Provincial deductions for SR&ED that exceed the actual amount of the expenditure are deemed to be government assistance and are excluded from the calculation of eligible expenditures for federal SR&ED tax purposes. 2003 – The small business limit for a CCPC is raised from $200,000 to $300,000, so the $2 million SR&ED expenditure limit is phased out when taxable income is between $300,000 and $500,000. 2004 – The Income Tax Act is amended to ensure that unconnected small businesses that engage in SR&ED do not have to share the enhanced 35% tax credit solely because they receive investments from the same venture capital investors. 2005 – Tax incentives are extended to SR&ED performed in Canada’s Exclusive Economic Zone, which encompasses 200 nautical miles from the coastline. 2006 – The small business limit for CCPCs is increased to $400,000 and the $2 million annual SR&ED expenditure limit is phased out when taxable income for the previous taxation year is between $400,000 and $600,000. ...

Special Release – Advance Pricing Arrangements for Small Businesses From: Canada Revenue Agency NO.: 94-4R (Special Release) DATE: March 18, 2005 SUBJECT: Advance Pricing Arrangements for Small Businesses This version is only available electronically. ...

She does this as follows: GST at 5% of $37,000 = $1,850 PST at 8% of $37,000 = $2,960 Therefore, Vivienne's capital cost is $41,810 ($37,000 + $1,850 + $2,960). ... Vivienne's capital cost is $31,640 ($28,000 + $1,400 + $2,240). She enters this amount in column 3 of Area B. ... Example Example – First-year enhanced allowance First-year enhanced allowance Acquisition cost $65,000 First-year CCA $61,000 × 75% = $45,750 UCC $61,000 − $45,750 = $15,250 Proceeds of disposition $30,000 Part of proceeds of disposition to be deducted from the UCC $30,000 × ($61,000 ÷ $65,000) = $28,154 Class 55 (40%) Include in Class 55 zero-emission vehicles that would normally be included in Class 16. ...