Search - 2005年 抽纸品牌 质量排名

Date of Revision March 23, 2005 Legislative Reference Definition of “permanent establishment” in subsection 123(1) of the Act National Coding System File Number 11680-4 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Fixed place of business through which supplies are made i) “Fixed place of business” ii) “Through which the particular person makes supplies” Fixed place of business of another person Electronic Commerce Examples Example No. 1 – Representative Office of a Foreign Bank Example No. 2 – Insurance Company Example No. 3 – Employee's home Example No. 4 – Travelling Salesperson Example No. 5 – Electronic commerce – Web site Example No. 6 – Electronic commerce – Web site hosting Example No. 7 – Electronic Commerce – Data Storage Example No. 8 – Electronic commerce – Digitized Products Example No. 9 – Storage of goods Example No. 10 – Leasing of Equipment Example No. 11 – Seabed Exploration Example No. 12 – Construction Example No. 13 – Dependent Agent Example No. 14 – Independent Agent Issue At issue is the meaning of the term “permanent establishment” as defined in subsection 123(1) of the Act. ... EXAMPLE NO. 6 – ELECTRONIC COMMERCE – WEB SITE HOSTING Facts: A non-resident ISP is in the business of hosting the Web sites of its various customers. ... EXAMPLE NO. 7 – ELECTRONIC COMMERCE – DATA STORAGE Facts: A non-resident company is in the business of supplying goods to customers worldwide. ...

Date of Revision March 23, 2005 Legislative Reference Definition of “permanent establishment” in subsection 123(1) of the Act National Coding System File Number 11680-4 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Fixed place of business through which supplies are made i) “Fixed place of business” ii) “Through which the particular person makes supplies” Fixed place of business of another person Electronic Commerce Examples Example No. 1 – Representative Office of a Foreign Bank Example No. 2 – Insurance Company Example No. 3 – Employee's home Example No. 4 – Travelling Salesperson Example No. 5 – Electronic commerce – Web site Example No. 6 – Electronic commerce – Web site hosting Example No. 7 – Electronic Commerce – Data Storage Example No. 8 – Electronic commerce – Digitized Products Example No. 9 – Storage of goods Example No. 10 – Leasing of Equipment Example No. 11 – Seabed Exploration Example No. 12 – Construction Example No. 13 – Dependent Agent Example No. 14 – Independent Agent Issue At issue is the meaning of the term “permanent establishment” as defined in subsection 123(1) of the Act. ... EXAMPLE NO. 6 – ELECTRONIC COMMERCE – WEB SITE HOSTING Facts: A non-resident ISP is in the business of hosting the Web sites of its various customers. ... EXAMPLE NO. 7 – ELECTRONIC COMMERCE – DATA STORAGE Facts: A non-resident company is in the business of supplying goods to customers worldwide. ...

From 2005 to 2009, he was vice-president of both the Conseil inter-municipal de transport des Laurentides and the Association des Conseils intermunicipaux de transport du Québec. ... As the Mayor of Rimouski from 2005 to 2016, he has engaged the Rimouski community through a strategic plan that guides the development of a respectful, united community. ... They now admit the real number is 31,000 — 113 to 31,000 — impacting 62,000 taxpayers. ...

Serving the charitable and non-profit sector in Canada, and abroad, since 1983, he previously served for six years as President and CEO of CARE Canada in Ottawa and co founded the Humanitarian Coalition in 2005. ... In 2005, he earned a Master of Business Administration from Queen's University. ... Owen Charters, President & CEO, BGC Canada (formerly Boys & Girls Clubs) Owen Charters is President & CEO of BGC Canada (formerly Boys & Girls Clubs), the country’s largest child- and youth-focused charity. ...

Paul paid $40,000 for the tractor in 2005. Since the amount Bruce paid is less than the amount Paul paid, we consider Bruce's cost to be $40,000. ... If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

On January 1, 2021, Louise decided to buy back two years of past service (2004 and 2005). ... Louise’s earnings in each of 2004 and 2005 were $160,000. The PSPA for this purchase would be: (9 x $3,245.56 – $600) × 2 = $57,220 (rounded) The current year’s DB limit is used for all past years being purchased. ... PSPA = A – B – C + D = $28,610 – 0 – 0 + 0 = $28,610 Example 16 – PSPA calculation when the flat benefit rate is increased by more than the amount that can be excluded Member joined plan January 1, 2016. ...

Name of employee Cost of equivalent coverage for yourself (X) % of the employee's premium you pay (Y) Jack $1,500 20% Jill $1,800 50% Sue $1,400 40% You have to do X × Y = Z calculation three times: For Jack: $1,500 × 20% = $300 For Jill: $1,800 × 50% = $900 For Sue: $1,400 × 40% = $560 Your limit is $300, the least of the amounts calculated for the three employees. ... Class 10 (30%) Include in Class 10, with a CCA rate of 30% general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, if you acquired them: before March 23, 2004, or after March 22, 2004, and before 2005, and you made an election. ... For more information, see Class 8 (20%). 10 30 General-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. ...

Nick’s 2015 PAR is calculated using the formula A + B – C – D, where: A = Total pension credits = $190,650 B = Total grossed-up amount of PSPA = 0 C = Amount of specified distributions = 125,400 ($152,450 × 25.5/31) D = PA transfer amount = 0 PAR = $190,650 + 0 – $125,400 – 0 PAR = $65,250 In this situation, part of the termination benefit relates to pre-1990 service, which cannot be included as a specified distribution. ... For the 16 years of service, Nina’s pension credits total $312,690 ($14,900 for each of the years 2000 to 2003 and $15,900 for 2004, $17,400 for 2005, $18,400 for 2006, $19,400 for 2007, $20,400 for 2008, $21,400 for 2009, $21,850 for 2010, $22,370 for 2011, $23,200 for 2012, $23,670 for 2013, $24,330 for 2014, and $24,770 for 2015). Nina’s PAR is calculated using the formula A + B – C – D, where: A = Total pension credits * = $309,490 ($13,500 + $13,500 + $14,500 + $14,900 + $15,900 + $17,400 + $18,400 + $19,400 + $20,400 + $21,400 + $21,850 + $22,370 + $23,200 + $23,670 + $24,330 + $24,770) B = Total grossed-up amount of PSPA = 0 C = Amount of specified distributions = $287,050 D = PA transfer amount = 0 PAR = $309,490 + 0 – $287,050 – 0 PAR = $22,440 * In this situation, Nina’s pension credits for 2000, 2001, and 2002 were more than the RRSP dollar limit (see section 2) for the following years. ...

Example Fiscal period starting on May 1, 2015, and ending on April 30, 2016 Fiscal period start 060 |2|0|1|5| / |0|5| / |0|1| Y Y Y Y / M M / D D Fiscal period end 061 |2|0|1|6| / |0|4| / |3|0| Y Y Y Y / M M / D D A partnership’s fiscal period cannot exceed 12 months in length. ... Property acquired after February 22, 2005 and before 2020 may qualify for Class 43.2. 30% 43.2 Generally the same as Class 43.1 but for property acquired after February 22, 2005 and before 2020. ... Non-residents of Canada " 5 " for an individual, other than a trust; " 6 " for a corporation; " 7 " for a partnership (that is a partnership that is not a "Canadian partnership"); " 8 " for a trust other than a non-resident discretionary trust; or " 9 " for a non-resident discretionary trust. ...

First year: 10% x $780,000 = $78,000 $78,000 ÷ 2 = $39,000 CCA (half-year rule) Second year: $780,000- $39,000 = $741,000 (undepreciated capital cost) $741,000 x 10% = $74,100 CCA Third year: $741,000- $74,100 = $666,900 (undepreciated capital cost) $666,900 x 10% = $66,690 CCA And so on for the following years. ... Also see class 53 30% 43.1 Clean energy generation and energy conservation equipment not included in class 43.2, including electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power 30% 43.2 Clean energy generation and energy conservation equipment acquired after February 22, 2005, and before 2025 50% 44 Patents and licences to use patents for a limited or unlimited period that the partnership acquired after April 26, 1993. ... Line 430 – Non-arm's length debt owing and/or benefits receivable Enter the total of amounts " c " and " d " in the preceding formula. ...