Search - 2005年 抽纸品牌 质量排名
Results 221 - 230 of 2872 for 2005年 抽纸品牌 质量排名
Did you mean?2002年 抽纸品牌 质量排名
Archived CRA website
ARCHIVED - Prescribed Rates of Interest, updated January 2007
Period Interest Rate for Arrears and Instalment (per annum) Refund Interest Rate (per annum) January 1 – March 31, 2007 9.0 % 7.0 % October 1 – December 31, 2006 9.0 % 7.0 % July 1 – September 30, 2006 8.0 % 6.0 % April 1 – June 30, 2006 8.0 % 6.0 % January 1 – March 31, 2006 7.0 % 5.0 % October 1 – December 31, 2005 7.0 % 5.0 % July 1 – September 30, 2005 7.0 % 5.0 % April 1 – June 30, 2005 7.0 % 5.0 % January 1 – March 31, 2005 7.0 % 5.0 % October 1 – December 31, 2004 7.0 % 5.0 % July 1 – September 30, 2004 6.0 % 4.0 % April 1 – June 30, 2004 7.0 % 5.0 % January 1 – March 31, 2004 7.0 % 5.0 % October 1 – December 31, 2003 7.0% 5.0 % July 1 – September 30, 2003 8.0% 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties. ... Period Interest Rate (per annum) January 1 – March 31, 2007 7.0 % Period Interest Rate (per annum) October 1 – December 31, 2006 7.0 % July 1 – September 30, 2006 6.0 % April 1 – June 30, 2006 6.0 % January 1 – March 31, 2006 5.0 % October 1 – December 31, 2005 5.0 % July 1 – September 30, 2005 5.0 % April 1 – June 30, 2005 5.0 % January 1 – March 31, 2005 5.0 % October 1 – December 31, 2004 5.0 % July 1 – September 30, 2004 4.0 % April 1 – June 30, 2004 5.0 % January 1 – March 31, 2004 5.0 % October 1 – December 31, 2003 5.0 % July 1 – September 30, 2003 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties under the Excise Act. ... Period Interest Rate (per annum) January 1 – March 31, 2007 3.6500 % October 1 – December 31, 2006 3.5707 % July 1 – September 30, 2006 3.5707 % April 1 – June 30, 2006 3.6099 % January 1 – March 31, 2006 2.4333 % October 1 – December 31, 2005 2.3804 % July 1 – September 30, 2005 2.3804 % April 1 – June 30, 2005 2.4066 % January 1 – March 31, 2005 2.4333 % Period Interest Rate (per annum) October 1 – December 31, 2004 2.3870 % July 1 – September 30, 2004 2.3870 % April 1 – June 30, 2004 2.4132 % January 1 – March 31, 2004 2.4132 % October 1 – December 31 2003 2.3804 % July 1 – September 30, 2003 3.5707 % April 1 – June 30, 2003 2.4066% January 1 – March 31, 2003 2.4333% October 1 – December 31, 2002 2.3804% July 1 – September 30, 2002 2.3804% April 1 – June 30, 2002 2.4066% January 1 – March 31, 2002 2.4333% October 1 – December 31, 2001 4.7609% July 1 – September 30, 2001 4.7609% April 1 – June 30, 2001 4.8132% January 1 – March 31, 2001 6.0833% October 1 – December 31, 2000 5.9674% July 1 – September 30, 2000 5.9674% April 1 – June 30, 2000 4.8264% Jan. 1 – March 31, 2000 4.8264% October 1 – December 31, 1999 4.7609% July 1 – September 30, 1999 4.7609% April 1 – June 30, 1999 4.8132% January 1 – March 31, 1999 4.8667% October 1- December 31, 1998 4.7609% July 1- September 30, 1998 4.7609% April 1- June 30, 1998 3.6098% January 1- March 31, 1998 3.6499% October 1 – December 31, 1997 3.5707% July 1 – September 30, 1997 3.5707% April 1 – June 30, 1997 2.4066% January. 1 – March 31, 1997 3.6499% October 1- December 31, 1996 4.7739% July 1- September 30, 1996 4.7739% April 1- June 30, 1996 6.0330% January 1- March 31, 1996 7.2396% For the period prior to July 1, 2003 Excise Taxes The following table lists the prescribed rates for the periods indicated as they applied to excise taxes before July 1, 2003. ...
Scraped CRA Website
ARCHIVED - Prescribed Rates of Interest, updated January 2007
Period Interest Rate for Arrears and Instalment (per annum) Refund Interest Rate (per annum) January 1 – March 31, 2007 9.0 % 7.0 % October 1 – December 31, 2006 9.0 % 7.0 % July 1 – September 30, 2006 8.0 % 6.0 % April 1 – June 30, 2006 8.0 % 6.0 % January 1 – March 31, 2006 7.0 % 5.0 % October 1 – December 31, 2005 7.0 % 5.0 % July 1 – September 30, 2005 7.0 % 5.0 % April 1 – June 30, 2005 7.0 % 5.0 % January 1 – March 31, 2005 7.0 % 5.0 % October 1 – December 31, 2004 7.0 % 5.0 % July 1 – September 30, 2004 6.0 % 4.0 % April 1 – June 30, 2004 7.0 % 5.0 % January 1 – March 31, 2004 7.0 % 5.0 % October 1 – December 31, 2003 7.0% 5.0 % July 1 – September 30, 2003 8.0% 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties. ... Period Interest Rate (per annum) January 1 – March 31, 2007 7.0 % Period Interest Rate (per annum) October 1 – December 31, 2006 7.0 % July 1 – September 30, 2006 6.0 % April 1 – June 30, 2006 6.0 % January 1 – March 31, 2006 5.0 % October 1 – December 31, 2005 5.0 % July 1 – September 30, 2005 5.0 % April 1 – June 30, 2005 5.0 % January 1 – March 31, 2005 5.0 % October 1 – December 31, 2004 5.0 % July 1 – September 30, 2004 4.0 % April 1 – June 30, 2004 5.0 % January 1 – March 31, 2004 5.0 % October 1 – December 31, 2003 5.0 % July 1 – September 30, 2003 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties under the Excise Act. ... Period Interest Rate (per annum) January 1 – March 31, 2007 3.6500 % October 1 – December 31, 2006 3.5707 % July 1 – September 30, 2006 3.5707 % April 1 – June 30, 2006 3.6099 % January 1 – March 31, 2006 2.4333 % October 1 – December 31, 2005 2.3804 % July 1 – September 30, 2005 2.3804 % April 1 – June 30, 2005 2.4066 % January 1 – March 31, 2005 2.4333 % Period Interest Rate (per annum) October 1 – December 31, 2004 2.3870 % July 1 – September 30, 2004 2.3870 % April 1 – June 30, 2004 2.4132 % January 1 – March 31, 2004 2.4132 % October 1 – December 31 2003 2.3804 % July 1 – September 30, 2003 3.5707 % April 1 – June 30, 2003 2.4066% January 1 – March 31, 2003 2.4333% October 1 – December 31, 2002 2.3804% July 1 – September 30, 2002 2.3804% April 1 – June 30, 2002 2.4066% January 1 – March 31, 2002 2.4333% October 1 – December 31, 2001 4.7609% July 1 – September 30, 2001 4.7609% April 1 – June 30, 2001 4.8132% January 1 – March 31, 2001 6.0833% October 1 – December 31, 2000 5.9674% July 1 – September 30, 2000 5.9674% April 1 – June 30, 2000 4.8264% Jan. 1 – March 31, 2000 4.8264% October 1 – December 31, 1999 4.7609% July 1 – September 30, 1999 4.7609% April 1 – June 30, 1999 4.8132% January 1 – March 31, 1999 4.8667% October 1- December 31, 1998 4.7609% July 1- September 30, 1998 4.7609% April 1- June 30, 1998 3.6098% January 1- March 31, 1998 3.6499% October 1 – December 31, 1997 3.5707% July 1 – September 30, 1997 3.5707% April 1 – June 30, 1997 2.4066% January. 1 – March 31, 1997 3.6499% October 1- December 31, 1996 4.7739% July 1- September 30, 1996 4.7739% April 1- June 30, 1996 6.0330% January 1- March 31, 1996 7.2396% For the period prior to July 1, 2003 Excise Taxes The following table lists the prescribed rates for the periods indicated as they applied to excise taxes before July 1, 2003. ...
Archived CRA website
ARCHIVED - Prescribed Rates of Interest, updated January 2007
Period Interest Rate for Arrears and Instalment (per annum) Refund Interest Rate (per annum) January 1 – March 31, 2007 9.0 % 7.0 % October 1 – December 31, 2006 9.0 % 7.0 % July 1 – September 30, 2006 8.0 % 6.0 % April 1 – June 30, 2006 8.0 % 6.0 % January 1 – March 31, 2006 7.0 % 5.0 % October 1 – December 31, 2005 7.0 % 5.0 % July 1 – September 30, 2005 7.0 % 5.0 % April 1 – June 30, 2005 7.0 % 5.0 % January 1 – March 31, 2005 7.0 % 5.0 % October 1 – December 31, 2004 7.0 % 5.0 % July 1 – September 30, 2004 6.0 % 4.0 % April 1 – June 30, 2004 7.0 % 5.0 % January 1 – March 31, 2004 7.0 % 5.0 % October 1 – December 31, 2003 7.0% 5.0 % July 1 – September 30, 2003 8.0% 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties. ... Period Interest Rate (per annum) January 1 – March 31, 2007 7.0 % Period Interest Rate (per annum) October 1 – December 31, 2006 7.0 % July 1 – September 30, 2006 6.0 % April 1 – June 30, 2006 6.0 % January 1 – March 31, 2006 5.0 % October 1 – December 31, 2005 5.0 % July 1 – September 30, 2005 5.0 % April 1 – June 30, 2005 5.0 % January 1 – March 31, 2005 5.0 % October 1 – December 31, 2004 5.0 % July 1 – September 30, 2004 4.0 % April 1 – June 30, 2004 5.0 % January 1 – March 31, 2004 5.0 % October 1 – December 31, 2003 5.0 % July 1 – September 30, 2003 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties under the Excise Act. ... Period Interest Rate (per annum) January 1 – March 31, 2007 3.6500 % October 1 – December 31, 2006 3.5707 % July 1 – September 30, 2006 3.5707 % April 1 – June 30, 2006 3.6099 % January 1 – March 31, 2006 2.4333 % October 1 – December 31, 2005 2.3804 % July 1 – September 30, 2005 2.3804 % April 1 – June 30, 2005 2.4066 % January 1 – March 31, 2005 2.4333 % Period Interest Rate (per annum) October 1 – December 31, 2004 2.3870 % July 1 – September 30, 2004 2.3870 % April 1 – June 30, 2004 2.4132 % January 1 – March 31, 2004 2.4132 % October 1 – December 31 2003 2.3804 % July 1 – September 30, 2003 3.5707 % April 1 – June 30, 2003 2.4066% January 1 – March 31, 2003 2.4333% October 1 – December 31, 2002 2.3804% July 1 – September 30, 2002 2.3804% April 1 – June 30, 2002 2.4066% January 1 – March 31, 2002 2.4333% October 1 – December 31, 2001 4.7609% July 1 – September 30, 2001 4.7609% April 1 – June 30, 2001 4.8132% January 1 – March 31, 2001 6.0833% October 1 – December 31, 2000 5.9674% July 1 – September 30, 2000 5.9674% April 1 – June 30, 2000 4.8264% Jan. 1 – March 31, 2000 4.8264% October 1 – December 31, 1999 4.7609% July 1 – September 30, 1999 4.7609% April 1 – June 30, 1999 4.8132% January 1 – March 31, 1999 4.8667% October 1- December 31, 1998 4.7609% July 1- September 30, 1998 4.7609% April 1- June 30, 1998 3.6098% January 1- March 31, 1998 3.6499% October 1 – December 31, 1997 3.5707% July 1 – September 30, 1997 3.5707% April 1 – June 30, 1997 2.4066% January. 1 – March 31, 1997 3.6499% October 1- December 31, 1996 4.7739% July 1- September 30, 1996 4.7739% April 1- June 30, 1996 6.0330% January 1- March 31, 1996 7.2396% For the period prior to July 1, 2003 Excise Taxes The following table lists the prescribed rates for the periods indicated as they applied to excise taxes before July 1, 2003. ...
Technical Interpretation - External
24 January 2005 External T.I. 2004-0099471E5 F - Convention de retraite pour un actionnaire-employé
St-Amour, CA Le 24 janvier 2005 Madame, Objet: Convention de retraite (ci-après " CR ") La présente est en réponse à votre lettre du 21 octobre 2004 par laquelle vous nous demandez notre position sur diverses questions dans le cadre d'une CR au bénéfice d'un actionnaire-employé. ... Vous désirez aussi savoir si une société qui a comme politique de verser des bonis à un actionnaire-employé peut réduire ces bonis pour verser des cotisations à une CR sans que cette technique ne donne lieu à une entente d'échelonnement du traitement (ci-après " EET "). À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (la " Loi "). ...
Archived CRA website
ARCHIVED - 5013-G - General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada - 2005 - At your service
Before you start, it is important that you: read the information starting from " At your service " to " Tax shelters "; determine whether, in 2005, you were a deemed resident of Canada, a non-resident of Canada, or a non-resident of Canada electing under section 217 of the Income Tax Act (see definitions under Determining your residency status); locate the symbol (see below) that applies to your situation; and as you complete your return and you come to a line that applies to you, look up the corresponding line number in this guide. ... Just follow the symbol that applies to you… = deemed residents of Canada = non-residents of Canada = non-residents of Canada electing under section 217 of the Income Tax Act Note This guide applies to you only if your situation is listed under the heading “ Is this tax and benefit package for you? ... A representative who calls after April 30 should use your return for 2005. ...
Technical Interpretation - External
20 April 2005 External T.I. 2004-0101461E5 F - Péninsule de Gaspé"-"comté"
20 April 2005 External T.I. 2004-0101461E5 F- Péninsule de Gaspé"-"comté" Unedited CRA Tags 127(9) Principales Questions: Est-ce que le " comté de Kamouraska " auquel on fait référence dans la définition de " péninsule de Gaspé " au paragraphe 127(9) de la Loi, pourrait être défini comme la circonscription électorale à laquelle Kamouraska fait partie? Position Adoptée: Non Raisons: Dans la définition de " péninsule de Gaspé " le terme " comté " fait référence aux régions administratives du Québec, en l'occurrence, la municipalité régionale de comté (la " MRC ") de Kamouraska. XXXXXXXXXX Martine Filiatrault, CA 2004-010146 Le 20 avril 2005 Monsieur, Objet: Crédit d'impôt à l'investissement- Paragraphe 127(9) de la Loi- Définition de "comté" La présente est en réponse à votre lettre du 1er novembre 2004 dans laquelle vous demandez notre opinion concernant l'objet mentionné ci-dessus. ...
Technical Interpretation - Internal
2 February 2005 Internal T.I. 2005-0111961I7 F - Reassessment of a Partner
Le 2 février 2005 Services d'interprétation technique de l'impôt Direction des décisions Services Fiscaux de Montréal en impôt 305, boul. ... Prud'Homme Montréal QC H2Z 1A6 (613) 957-8975 À l'attention de Monsieur Marc Lemyre 2005-011196 Demande d'opinion- Paragraphes 152(1.4), 152(1.7) et 152(4) de la Loi de l'impôt sur le revenu La présente est en réponse à votre courriel du 18 janvier 2005 dans lequel vous nous demandez notre opinion à l'égard de l'application du paragraphe 152(4) et des paragraphes 152(1.4) et suivants de la Loi de l'impôt sur le revenu (la " Loi ") dans une situation particulière donnée. À moins d'indication contraire, toute référence à un article de loi ou à une de ses composantes dans le présent document constitue une référence à un article de la Loi ou à une de ses composantes. 1) Situation Donnée Vous nous avez présenté la situation décrite ci-après (la " Situation Donnée") dans le cadre de votre demande d'opinion. a) Une société (" XCO ") serait le commandité d'une société en commandite (" BCOM "). b) La date limite à laquelle le ministre pourrait effectuer une détermination au niveau de BCOM pour son exercice financier 2001 en vertu du paragraphe 152(1.4) serait le 28 février 2005. c) La période normale de nouvelle cotisation, telle que définie au paragraphe 152(3.1), applicable à XCO pour son année d'imposition au cours de laquelle l'exercice 2001 de BCOM se terminerait (ci-après l' " Année d'Imposition Donnée "), expirerait le 25 avril 2005. 2) Votre question relativement à la Situation Donnée Vous nous demandez notre opinion relativement à l'application du paragraphe 152(4) et des paragraphes 152(1.4) et suivants dans la Situation Donnée. ...
Technical Interpretation - Internal
12 April 2005 Internal T.I. 2004-0081151I7 - Foreign tax credit - tax exempt income
12 April 2005 Internal T.I. 2004-0081151I7- Foreign tax credit- tax exempt income Unedited CRA Tags 126 Principal Issues: 1. ... April 12, 2005 ASSESSMENT & CLIENT SERVICES BRANCH HEADQUARTERS Individual Returns & Payments Processing Directorate Income Tax Rulings Directorate Attn: Sheila Barnard S.E. ... Therefore, the Foreign Tax Paid was SAR XXXXXXXXXX x.1823 = $XXXXXXXXXX. ...
Excise Ruling
22 August 2005 Excise Ruling 61650 - Application of Excise Tax on Gasoline Purchased For Use to Denature Ethyl Alcohol
You have provided the following example, and have requested our comments with respect to the application of Part I of the Act to the following scenario: • A client purchased a property/liability insurance policy with an effective date of November 30, 2004, with a premium value of $100,000. • The policy was reported by the insurance broker on form B241 by March 15, 2005. • The Canada Revenue Agency ("CRA") invoiced the client directly by March 31, 2005, at the rate of 10%, for a total amount payable of $10,000. • The client paid $10,000 in Part I tax under the Act by April 30, 2005. • In June 2005, the client acquired an additional property that needed to be insured. • An endorsement to the original policy (inception date, November 30, 2004) was written for an additional premium in the amount of $20,000, on June 1, 2005. • The $20,000 premium was reported to the CRA as soon as possible by the broker. • The CRA invoiced the client for the 10% tax payable in the amount of $2,000 plus interest (based upon the original policy inception date of November 30, 2004, which is reported to CRA by March 15 and must be paid by April 30, resulting in interest from May 1 to present). ... As such, for purposes of your example, where the additional insurance premiums with respect to the $20,000 endorsement became payable in June 2005, the broker should report this endorsement in its Excise tax return (Form B241) for the 2005 calendar year, which would be due on or before March 15, 2006. ... Yours truly, Douglas Wood, CGA Rulings Officer Other Levies Unit Excise Duties & Taxes Division Excise and GST/HST Rulings Directorate 2005/06/22 F — RITS 61868 — Demande d'information concernant des titulaires de licence ...
Archived CRA website
ARCHIVED - General Income Tax and Benefit Guide - 2005 : Net income
Maximum contributions you can deduct The maximum you can deduct on line 208 is whichever of the following amounts is less: the unused RRSP contributions shown on your Notice of Assessment or Notice of Reassessment for 2004 plus the total of your RRSP contributions made from March 2, 2005, to March 1, 2006 (not including amounts you designate as HBP or LLP repayments, see " Lines 6 and 7- Repayments under the HBP and LLP " on the next page); or your RRSP deduction limit for 2005 (see " Line 10- Contributions based on your RRSP deduction limit for 2005 ") plus amounts you transfer (see " Line 11- Transfers ") to your RRSP on or before March 1, 2006. ... See " Contacting us ". If you have a tax shelter, see " Tax shelters. ... For more details, see " Split income of a child under 18 ". ...