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Current CRA website
Memorandum of Understanding on Tax Information Exchange with Revenu Québec
The regional Intranet site had provided access to an outdated version of Annex "A" of the MOU, " Liste des renseignements dont la divulgation à RQ est autorisée ", instead of using a hyperlink accessing the PPB Intranet site. ... Deadline: September 30, 2005. E-mail transmission is not covered in the MOU. ... Four statements of information were on the " Liste des renseignements dont la divulgation à RQ est autorisée " (Annex "A") in the MOU with the designation "unofficial addition" or "CCRA agreement to come". ...
Current CRA website
2022 Third Annual Report of the Disability Advisory Committee
The Income Tax Act was amended in 2005 to modify the definition of mental functions necessary for everyday life. ... When the Committee began our work in 2018, one of our first tasks was to identify the many concerns regarding the 2005 revision to the mental functions definition in the Income Tax Act. ... The design of government programs must respect – not contravene – this principle. iv. ...
Current CRA website
National Audit of the Implementation of the Appeals Timeliness Action Plan
A three-year Action Plan, entitled " Improving the Timeliness of Appeals Services: Consolidated Headquarters and Field Timeliness Action Plan and Status Report ", consisting of 90 action items, was implemented in 2002, and was scheduled for completion by March 2005. ... The lines of enquiry were developed to reflect key themes observed in the Action Plan: Service Standards, Policy & Procedures, Resources & Efficiency and Quality Assurance & Monitoring. ... A three-year Action Plan, entitled " Improving the Timeliness of Appeals Services: Consolidated Headquarters and Field Timeliness Action Plan and Status Report ", consisted of 90 action items, was implemented in 2002, and was scheduled for completion by March 2005. ...
Current CRA website
National Audit of Business Travel and Hospitality Expenses
The planning and examination phases were carried out between May 2004 and April 2005. ... This new Agency wide tool will be available on the Infozone in the summer 2005. ... " 3 It should be noted that two files contain two errors. 4 Financial Administration Volume, Chapter 8, Section 3 – Guidelines and procedures – CCRA Statistical Sampling Plan, paragraph 2.3. ...
Current CRA website
Regional Audit of Assessment and Client Services Tax Centre Program Performance Management
Action Plan: The Corporation Assessing Section (Assessment & Client Services Branch) has been participating in the CRA's Horizontal Review "Benchmarking" initiative. ... The report is to be delivered by April 2005, and will form the basis for future additional discussions between TC management teams in terms of identifying other potential efficiency gains. ... For the 2003-2004 fiscal year a "New" Program Monitoring Report was issued for Quarter 3 (Q3) to coincide with the Agency's Quarterly Budgeting & Reporting process. ...
Current CRA website
2015-16 Departmental Performance Report
The Board firmly supported the new level of personnel security screening: Reliability Status +. ... From 2004 to 2005, Mr. Bourke held the position of President of the Institute of Chartered Accountants of Alberta. ... John's office of Deloitte & Touche, LLP from 1984 until his retirement in 2008. ...
Current CRA website
Instructions for the Flow-Through Share Program
Section C – Certification Provide details on the qualified professional engineer or professional geoscientist. ... The Part XII.6 tax calculation is done on a monthly basis, and the total is due before March 2005. ... Lines 151, 153, 154 and 155 – Expenses qualifying for a provincial tax credit (CMETC) – Qualifying amount incurred for activities undertaken in a participating province. ...
Current CRA website
Management Framework of Real Property Audit
Management Framework of Real Property Audit Internal Audit Report Corporate Audit and Evaluation Branch January 2009 Table of Contents Executive Summary Introduction Objective and Scope of Audit Findings, Recommendations and Action Plans 1.0 Strategic and Operational Real Property Planning 1.1 Mandate, Goals, Objectives, Priorities and Plans 1.2 Organizational Structure 1.3 Committees 1.4 Roles and Responsibilities 1.5 Financial Management and Approval Authorities 1.6 Policies and Procedures 2.0 Client Services 2.1 Annual Planning 2.2 Service Standards 2.3 Client Feedback 2.4 Reporting Mechanism for Dispute Resolution (CRA/PWGSC) 3.0 Monitoring 3.1 Performance Measurement 3.2 Compliance 3.3 Systems and Tools 3.4 Risk Management Process 3.5 Training and Learning Conclusion Appendix – Acronyms Executive Summary Background: The Canada Revenue Agency's (CRA) real property operating environment is governed by its authority as defined in Bill C-43. ... The National Investment Analysis Committee, consisting of RPSID staff, was created in 2002 and formally constituted in 2005 and provides SIB with a review and challenge function for real property investments. ... Appendix – Acronyms CAS Corporate Administrative System COE Centre of Expertise CRA Canada Revenue Agency FAB Finance and Administration Branch FAM Finance and Administration Manual GoC Government of Canada HQ Headquarters LTAIP Long-Term Accommodation Investment Plan NCR National Capital Region NCRAC National Capital Region Accommodations Committee NRP Solutions National Real Property Solutions Division NRP Stewardship Division National Real Property Stewardship Division PRED Programming, Resources and Evaluation Division PWGSC Public Works Government Services Canada RFAS Request for Accommodation Services RIMC Resources and Investment Management Committee RP Real property RPMF Real Property Management Framework RPSA Real Property Services Agreement RPSID Real Property and Service Integration Directorate SIB Strategic Investment Board TBS Treasury Board Secretariat Footnotes Footnotes Footnote_ftn1 Long-Term Accommodation and Investment Plan 2008/2009-2012/2013, Executive Summary, page 5. ...
Current CRA website
Standardized Accounting
Example — Restriction on payment of rebates 2006 Effective April 1, 2007 Facts August 15, 2006 – Mr. ... September 25, 2006 – ABC’s corporate tax return, overdue from the 2005 taxation year, filed. ... Example — Mr. D — Cancellation of penalties and interest 2006 Effective April 1, 2007 Facts August 29, 2006 – Mr. ...
Current CRA website
Standardized Accounting
Example — Restriction on payment of rebates 2006 Effective April 1, 2007 Facts August 15, 2006 – Mr. ... September 25, 2006 – ABC’s corporate tax return, overdue from the 2005 taxation year, filed. ... Example — Mr. D — Cancellation of penalties and interest 2006 Effective April 1, 2007 Facts August 29, 2006 – Mr. ...