Search - 2005年 抽纸品牌 质量排名

On August 1, 2005, Order in Council SI/2005-73 (OIC) transferred from the Department of Human Resources and Skills Development Canada (now Employment and Social Development Canada (ESDC) to the CRA the responsibility of the collection of certain ESDC debts. ... The Commission authorizes the CRA to collect debts established under the following provisions: Employment Insurance Act: Subsection 47(1): amounts payable under section 38, 39, 43, 45, 46 or 46.1 and overpayment established under Part VII.1 – benefits for self-employed persons. ... Summary of the project / initiative / change The Canada Revenue Agency (CRA) is responsible for the collection of outstanding taxes, levies and duties, as well as for the collection of Government Program (GP) debts on behalf of Employment and Social Development Canada (ESDC). ...

Chapter 8- 8502 – Conditions Applicable to all Pension Plans On this page... 8.1 8502(a) – Primary Purpose 8.2 8502(b) – Permissible Contributions 8.3 8502(c) – Permissible Benefits 8.4 8502(d) – Permissible Distributions 8.5 8502(e) – Payment of Pension 8.6 8502(f) – Assignment of Rights 8.7 8502(g) – Funding Media 8.8 8502(h) – Investments 8.9 8502(i) – Borrowing 8.10 8502(j) – Determination of Amounts 8.11 8502(k) – Transfer of Property Between Provisions 8.12 8502(l) – Appropriate Pension Adjustments 8.13 8502(m) – Participants in GSRAs 8.1 8502(a) – Primary Purpose The main purpose of a pension plan is to provide periodic payments to members after retirement and until death in respect of their service as employees. ... While much analysis and discussion occurred, our effort was halted in 2005 until such time as a solution is proposed that can be accommodated by all jurisdictions. ... Cross references: Reasonable error – 147.1(19) Transfer – Pre-1991 Contributions – 147.3(6) Net Contribution Accounts – 8503(l) Return of Contributions – 8503(4)(c) IPP – Minimum Withdrawal – 8503(26) Payment or Reallocation of Forfeited Amounts – 8506(2)(f) Extension of Reallocation of Forfeitures – 8506(3)(b) Special Rules – Member-Funded Pension Plans – 8510(9) Conditions Applicable to Amendments – Return of Contributions – 8511(2) 8.5 8502(e) – Payment of Pension A plan has to provide that the member's LRBs will commence no later than the end of the year in which the member turns 71 years of age. ...

Procurement Cards – Documentary Requirements for Claiming Input Tax Credits Canada Revenue Agency Notice 199 June 2005 Table of Contents Eligibility Legislative Reference(s) Purpose Effective Date Summary Issue Administrative Policy Application for exemption from the ITC documentary requirements of subsection 169(4) of the Act Annex A Example Part I – Determination of the ratios Part II – Application of the methodology Annex B Data Eligibility: Registrants who do not receive sufficient information from the card issuers' reports, for purchases made using procurement cards, to satisfy the documentary requirements under subsection 169(4) of the Excise Tax Act (the "Act"). ... The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ...

Procurement Cards – Documentary Requirements for Claiming Input Tax Credits From: Canada Revenue Agency Canada Revenue Agency Notice 199 June 2005 Table of Contents Eligibility Legislative Reference(s) Purpose Effective Date Summary Issue Administrative Policy Application for exemption from the ITC documentary requirements of subsection 169(4) of the Act Annex A Example Part I – Determination of the ratios Part II – Application of the methodology Annex B Data Eligibility: Registrants who do not receive sufficient information from the card issuers' reports, for purchases made using procurement cards, to satisfy the documentary requirements under subsection 169(4) of the Excise Tax Act (the "Act"). ... The taxable purchases ratio will be calculated as follows: (see Annex A for example) TPR = 1 + GST rate ÷ 1 + GST rate + PST rate Or in provinces where PST is charged on GST: 1 + GST rate ÷ 1 + GST rate + ((1 + GST rate) × PST rate) Where purchases are made in many provinces that have different PST rates, purchases should be segregated by province, where possible. ... The following information would be obtained from the sampling results: Gross purchase amount per supporting documentation Actual GST per supporting documentation Tax status 1 100.00 7.00 Taxable at 7% 2 49.00 3.43 Taxable at 7% 3 225.00 0.00 Exempt 4 219.00 15.33 Taxable at 7% 5 25.00 1.75 Taxable at 7% 6 99.00 6.93 Taxable at 7% 7 299.00 20.93 Taxable at 7% 8 700.00 49.00 Taxable at 7% 9 145.00 10.15 Taxable at 7% 10 124.99 0.00 Zero-rated 11 133.00 9.31 Taxable at 7% Total sample 2,118.99 Part I – Determination of the ratios Eligible purchases' ratio (EPR): 2,118.99 – 225.00 – 124.99 = 1,769.00 ÷ 2,118.99 = 83.4831 % Determination of the taxable purchases ratio where the Provincial Sales Tax (PST) is not charged on the GST and the average PST rate is 8% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ (.07 +.08 + 1) = 1.07/1.15 Determination of the taxable purchases ratio for purchases made in Provinces where the PST is charged on the GST and the average PST rate is 6.5% (estimated): Taxable purchases ratio (TPR): (1 +.07) ÷ [1 +.07 + (1.07 ×.065)] = 1.07/1.13955 The taxable purchases ratio is 1 when purchases are taxable at the HST rate of 15% or where the registrant is exempt from paying PST. ...

Column 8 – Rate (%) In this column, enter the rate for each class of property in Area A. ... She does this as follows: GST at 5% of $30,000 = $1,500 PST at 8% of $30,000 = $2,400 Therefore, Vivienne's capital cost is $33,900 ($30,000 + $1,500 + $2,400). ... Note If you acquired the equipment or software before 2005 and made the separate Class 8 election, as discussed in the Class 8 note, the property does not qualify for the 45% rate. ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... For dividends received from 1988 to 2005, and for dividends other than eligible dividends received from 2006 to 2013, the taxable amount of dividends is 25% more than the amount paid. ...

Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... For dividends received from 1988 to 2005, and for dividends other than eligible dividends received from 2006 to 2013, the taxable amount of dividends is 25% more than the amount paid. ...

Evaluation Context In February 2005, the Charities Directorate committed to the Treasury Board Secretariat to conduct a formative and summative evaluation of CPOP before its terms and conditions expired in March 2010. ... The Department of Justice Canada has developed " How to Apply for Funding " and Human Resources and Skills Development Canada has developed " A Guide to Managing Your Contribution Funds ". ... Terms and conditions need to be reviewed The terms and conditions for the management of the CPOP were approved by the Treasury Board Secretariat in March 2005. ...

Evaluation Context In February 2005, the Charities Directorate committed to the Treasury Board Secretariat to conduct a formative and summative evaluation of CPOP before its terms and conditions expired in March 2010. ... The Department of Justice Canada has developed " How to Apply for Funding " and Human Resources and Skills Development Canada has developed " A Guide to Managing Your Contribution Funds ". ... Terms and conditions need to be reviewed The terms and conditions for the management of the CPOP were approved by the Treasury Board Secretariat in March 2005. ...

For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services GST/HST Notices- Notice 274 May 2012 This publication is being disseminated by the Canada Revenue Agency (CRA) in draft form for comments or suggestions, which should be sent by September 30, 2012 to the following: Director Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate Canada Revenue Agency 14th floor, Place de Ville, Tower A 320 Queen Street Ottawa, ON K1A 0L5 Fax: 613-990-7584 DRAFT GST/HST POLICY STATEMENT Research Activities Undertaken by Hospital Authorities – Entitlement to Rebates and Tax Status of Services Legislative references: Excise Tax Act: Subsection 123(1), definitions of "charity", "hospital authority", "non-profit organization", "public college", "public institution", "public service body", "school authority" and "university", sections 165 and 169, subsections 259(1) definitions of "charity", "external supplier", "facility operator", "non-creditable tax charged", "qualifying non-profit organization", "selected public service body", "specified percentage", "specified provincial percentage", subsections 259(3), 259(4.1), (259(4.2), 259(4.21), 259(7), section 1 of Part V.1 of Schedule V and section 2 of Part VI of Schedule V to the Excise Tax Act and the Public Service Body Rebate (GST/HST) Regulations. ... Public Service Body Rebate Rates for Hospital Authorities in a Participating Province GST or federal part of the HST Provincial part of the HST Resident in Nova Scotia Resident in New Brunswick Resident in Newfoundland and Labrador Resident in Ontario Resident in British Columbia 83% 83% 0% 0% 87% 58% GST/HST Policy Statement P-245, Determination of "…activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities was released on August 17, 2005 to provide guidelines to assist hospital authorities in applying for this rebate. ... Examples of research activities by hospital authorities that are not related to patient care and are generally eligible for a 50% rebate of the GST and federal part of the HST and corresponding rebate of the provincial part of the HST in the participating provinces studies that do not have a diagnostic or therapeutic orientation; basic biomedical research to explore fundamental biological processes underlying health and disease in humans; studies to understand normal and abnormal human functioning at molecular and cellular levels; preclinical work, molecular or cellular level research not related to patient care such as identification of genes, genetic interactions and gene expression patterns, analyses of proteins, enzymes etc.; basic research in human diseases or other disabilities involving model organisms (yeast, worms, fruit flies, etc.); development of animal models of human disease; contract research where the research is undertaken for the purpose, and in the manner determined by the contractor – for example, clinical trials, technology assessments or other market research services under contractual arrangements with biotechnology or pharmaceutical firms; consulting services provided by researchers, clinicians or other staff members of the public hospital to private sector organizations; studies in the organizational structures and processes of health care; population health based studies such as studies of societal determinants or psychosocial factors affecting population health; research in effective policy development, analyses of the impact of legislation, health institution reorganizations, health system management, economics and community planning and design on public health; analyses of health care systems and health service utilization (quality, cost analyses, patient access, patient flow and wait times) to improve the efficiency and effectiveness of health professionals and health care systems; environmental or ecosystem assessment research not related to patient care, for example, research into toxins found in ground water; and research in ways to recruit and retain health professionals across Canada Footnotes Footnote 1 A public institution is defined in subsection 123(1) of the ETA to mean a registered charity for purposes of the Income Tax Act that is also a school authority, a public college, a university, a hospital authority, or a local authority determined to be a municipality. ...