Search - 2005年 抽纸品牌 质量排名

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. ...

Exception – Switzerland ¶ 9. The instructions and requirements of this circular with regard to agents/nominees do not apply to agents or nominees residing in Switzerland. ... Management Fees [Footnote 6] Estate or Trust Income Interest Dividends Film Royalties [Footnote 24(i)] Other Including Copyright Royalties [Footnote 24(ii)] Immovable Property [Footnote 25] Algeria — 25 15 [Footnote 5] 15 15 Nil/15 [Footnote 26] 25 Argentina — 15 [Footnote 4], [Footnote 7] 12.5 [Footnote 5] 10/15 [Footnote 16] 15 [Footnote 27] 3/5/10/15 [Footnote 27] 25 Armenia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 21] 10 10 25 Australia — 15 [Footnote 4] 10 5/15 [Footnote 16] 10 10 [Footnote 33] 25 Austria — 15 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] Nil/10 [Footnote 37] 25 Azerbaijan — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 28] 5/10 [Footnote 28] 25 Bangladesh — 25 15 [Footnote 5] 15 10 10 25 Barbados 15 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4], [Footnote 5] 25 Belgium — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Brazil — 25 15/25 [Footnote 10] 15/25 [Footnote 16] 15/25 [Footnote 29] 15/25 [Footnote 29] 25 Bulgaria (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Cameroon — 25 15 15 15 15 25 Chile — 15 [Footnote 4], [Footnote 7] 10 [Footnote 13] 5/15 [Footnote 18] 10 [Footnote 30] 10 [Footnote 30] 25 China (PRC) [Footnote 1] — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Croatia — 15 [Footnote 4], [Footnote 7] 10 5/15 [Footnote 16] 10 10 25 Cyprus (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Czech Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Denmark — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Dominican Republic — 18 [Footnote 4] 18 [Footnote 4], [Footnote 5] 18 18 [Footnote 4] 18 [Footnote 4] 25 Ecuador — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 5/15 [Footnote 16] 15 [Footnote 31] 10/15 [Footnote 31] 25 Egypt — 154 15/25 [Footnote 5], [Footnote 11] 15 15 15 25 Estonia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Finland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 5] 10 [Footnote 5] 25 France — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 4], [Footnote 5], [Footnote 32] Nil/10 [Footnote 4], [Footnote 32] 25 Germany — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Guyana 10 25 15 [Footnote 5] 15 10 10 25 Hungary — 15 [Footnote 4] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Iceland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 India — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15/25 [Footnote 16] 15/20 [Footnote 34] 10/15/20 [Footnote 34] 25 Indonesia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Ireland (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Israel — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Italy — 25 15 [Footnote 5] 15 10 10 [Footnote 5] 25 Ivory Coast — 25 15 15 10 10 25 Jamaica 12.5 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10/12.5 [Footnote 4], [Footnote 35] 25 Japan — 25 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Jordan — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Kazakhstan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kenya 15 25 15 [Footnote 4], [Footnote 5] 15/25 [Footnote 5], [Footnote 16] 15 [Footnote 4] 15 [Footnote 4] 25 Korea, Republic of — 25 15 [Footnote 5] 15 15 15 25 Kuwait — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kyrgyzstan — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 10 [Footnote 41] Nil/10 [Footnote 41] 25 Latvia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Lithuania — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Luxembourg — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Malaysia (see ¶ 8) — 15 15 15 [Footnote 4] 25 15 25 Malta (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Mexico — 15 [Footnote 4] 10 [Footnote 5], [Footnote 12] 10/15 [Footnote 16] 10 [Footnote 38] Nil/10 [Footnote 38] 25 Moldova (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Mongolia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Morocco — 25 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4], [Footnote 39] 5/10 [Footnote 4], [Footnote 39] 25 Netherlands — 15 [Footnote 7], [Footnote 8] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 New Zealand — 15 [Footnote 4] 15 15 15 15 25 Nigeria — 25 12.5 [Footnote 4], [Footnote 5] 12.5/15 [Footnote 16] 12.5 [Footnote 4] 12.5 [Footnote 4] 25 Norway — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Oman — 15 [Footnote 4], [Footnote 7] 10 [Footnote 15] 5/15 [Footnote 22] 10 Nil/10 [Footnote 47] 25 Pakistan — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Papua New Guinea — 25 10 [Footnote 5] 15 10 10 25 Peru — 15 [Footnote 4], [Footnote 7] 15 10/15 [Footnote 16] 15 15 25 Philippines — 25 15 [Footnote 4], [Footnote 5] 15 [Footnote 16] 10 [Footnote 4] 10 [Footnote 4] 25 Poland — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Portugal — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Romania (see ¶ 8) — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Russia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Senegal — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 15 15 25 Singapore (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Slovak Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 41] Nil/10 [Footnote 41] 25 Slovenia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 South Africa — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 6/10 [Footnote 37] 25 Spain — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sri Lanka — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sweden — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Switzerland [Footnote 42] — 15 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Tanzania 20 25 15 [Footnote 5] 20/25 [Footnote 16] 20 20/25 [Footnote 43] 25 Thailand — 15 15 [Footnote 5] 15 15 15 25 Trinidad and Tobago 10 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Tunisia — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15/20 [Footnote 44] 15/20 [Footnote 44] 25 Ukraine 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 [Footnote 45] 25 United Arab Emirates — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 United Kingdom (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5], [Footnote 14] 5/15 [Footnote 16] 10 [Footnote 47] Nil /10 [Footnote 47] 25 United States — 15 [Footnote 8] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 46] 25 Uzbekistan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Venezuela — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] 5/10 [Footnote 36] 25 Vietnam 7.5 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 20] 10 10 25 Zambia — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Zimbabwe 10 15 [Footnote 9] 15 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Appendix B – Withholding Tax Rates on Amounts (Other Than Pensions and Annuities) Paid to Residents of Countries With Which Canada Has an Iincome Tax Convention Signed but Not Yet in Force (see Footnotes to Appendices) The following are countries for which, as of February 28, 2006, a convention with Canada has been negotiated or renegotiated and signed but has not yet entered into force. ... [Footnote 59] Under the old convention with Ireland (valid up to December 31, 2005), pensions and annuities derived by a resident of Ireland from sources in Canada are exempt from Canadian tax. ...

Data was captured on template January 2005. CAS upload is presently underway with anticipated completion date of mid-May 2005. ... This will be part of the guidelines, revised version, to be ready for May 2005. ... Action Plan HRB will work through the joint managers / Performance Management Coordinators committee to ensure clarification of definitions and communicate to management. ...

In 2005, the cooperative entered into an agreement with a provincial entity that provides funding for RGI housing. ... In 2005, the cooperative entered into an agreement with a provincial housing corporation in respect of the provision of RGI units at the complex. ... Further information All GST/HST technical publications are available on the CRA webpage Technical information – GST/HST. ...

For first requests made or income tax returns filed on or after January 1, 2005, the minister of national revenue may grant relief for any tax year (or fiscal period, for a partnership) that ended within 10 years before the calendar year in which a taxpayer's request is made or a return is filed. ... Taxpayers or their authorized representatives should fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, to make a request. ... Redress – Second administrative review 103. There is no right of objection or appeal for a taxpayer to dispute a decision made under the taxpayer relief provisions. ...

For first requests made or income tax returns filed on or after January 1, 2005, the minister of national revenue may grant relief for any tax year (or fiscal period, for a partnership) that ended within 10 years before the calendar year in which a taxpayer's request is made or a return is filed. ... Taxpayers or their authorized representatives should fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, to make a request. ... Redress – Second administrative review 103. There is no right of objection or appeal for a taxpayer to dispute a decision made under the taxpayer relief provisions. ...

Table 15: Total gross payment gap for tax years 2014 to 2018 2014 2015 2016 2017 2018 In constant 2018 dollars ($ billions) $5.2 $7.8 $7.9 $9.3 $9.5 % of overall federal tax revenue* 2.2% 3.1% 3.2% 3.6% 3.5% * Public Accounts Canada was used to calculate percentage of federal tax revenue. ... Figure 4: Gross payment tax gap by taxpayers* ($ billion) * Does not include non-residents. ... Image description Figure 4: Gross payment tax gap by taxpayers* ($ billion) Tax Year 2014 2015 2016 2017 2018 Individuals $1.8 $4.8 $5.1 $6.2 $6.3 Corporations $1.2 $0.6 $0.5 $0.7 $0.7 GST/HST registrants $2.2 $2.3 $2.2 $2.4 $2.2 Excise licensees/registrants $-** $-** $-** $0.1 $0.2 * Does not include non-residents. ...

Table 3 Number of CPRS audits and related tax assessments 2000-01 2001-02 2002-03 2003-04 2004-05 Total Total Audits 5 666 5,192 4,434 4,221 14,518 Total Assessments $9,980 $1,516,447 $8,074,503 $11,703,875 $13,038,752 $34,343,557 Average Assessments $1,996 $2,277 $1,555 $2,640 $3,089 $2,366 High risk audits $9,980 $1,136,303 $4,096,894 $6,539,793 $8,428,991 $20,211,961 Low risk audits $- $- $1,157,211 $3,220,246 $3,364,278 $7,741,735 Desk audits (office exams) $- $380,144 $2,820,398 $1,943,836 $1,245,483 $6,389,861 Source: AIMS extractions. ... CPB will: study risk assessment and workload development procedures and implement changes as appropriate for 2006-2007; in 2006-2007 expand the scope of audit for high-risk files to include all non-compliance (note that low-risk files have been discontinued in 2005); work with RCB to ensure that appropriate consideration is given to referrals from NF/NR, effective fall 2005; consult with field operations with respect to all of the above beginning summer 2005. ... This strategy will build upon existing communication activities and will include the following: inform at conferences and meetings on an on-going basis; produce stand-alone documents for distribution on an on-going/ad hoc basis beginning with the pamphlet “ Will you do it for cash?” ...

2020 Second Annual Report of the Disability Advisory Committee PDF version Table of Contents Introduction The Client Experience Preface Part 1: Review of Recommendations Review of Recommendations Part 2: Other Issues DTC Data Review of DTC Decisions Registered Disability Savings Plans Selected Conditions and Other Concerns Concerns of Indigenous Peoples Work-Related Disability Tax Measures Appendices Appendix A – Terms of Reference Appendix B – Description of Federal Measures for Persons with Disabilities Appendix C – List of Committee Members Appendix D – Disability Measures Linked to DTC Eligibility Appendix E – Form T2201, Disability Tax Credit Certificate Appendix F – Disability Tax Credit Client Experience Survey Results Appendix G – Information Sheets Appendix H – Updated Tables for the DTC Statistical Publication Appendix I – Jordan’s Principle Appendix J – New Recommendations Appendix K – First Annual Report Recommendations Introduction In November 2017, the Minister of National Revenue, the Honourable Diane Lebouthillier, announced the creation of the Disability Advisory Committee to provide advice to the Canada Revenue Agency (CRA) on interpreting and administering tax measures for persons with disabilities in a fair, transparent and accessible manner. ... In Quebec, the program is called the Income Tax Assistance – Volunteer Program and is administered jointly by the CRA and Revenu Québec. ... For children under the age of majority, a parent or legal guardian / public department / agency / institution that is legally authorized to act for the child can be the holder of their RDSP. ...

<T1204_AMT> <srvc_pay_amt></srvc_pay_amt> Service payments only- 12 numeric, enter dollar and cents- T1204 slip, box 82 <mxd_gd_pay_amt></mxd_gd_pay_amt> Mixed services and goods payments- 12 numeric, enter dollars and cents- T1204 slip, box 84 </T1204_AMT> <ptnrp_filr_id></ptnrp_filr_id> Partnership filer identification number (FIN) Amendments only- 2 alpha and 7 numeric, example HA0000000- T1204 slip, box 86- recipient's partnership FIN assigned by the CRA- when the recipient has failed to provide a FIN, enter HA0000000 in the field <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A- cancel = C Note: An amended return cannot contain an original slip. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required, 30 alphanumeric- first line of payer's name- if "&" is used in the name area enter as "&amp;" <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's name <l3_nm></l3_nm> Payer name- line 3- 30 alphanumeric- use for "care of" or "attention" </PAYR_NM> <PAYR_ADDR> <addr_l1_txt></addr_l1_txt> Payer address- line 1- 30 alphanumeric- first line of the payer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- Canadian province or territory in which the payer is located or the state in the USA where the payer is located- use the abbreviations listed in the T619- Electronic transmittal under section: Transmitter province or territory code- when the payer's country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Payer country code- 3 alpha- country in which the payer is located- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries- always use CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9 or the payer's USA zip code- when the payer's country code is neither CAN nor USA, enter the foreign postal code </PAYR_ADDR> <CNTC> <cntc_nm></cntc_nm> Contact name- Required, 22 alphanumeric- contact's first name followed by surname for this return- omit titles such as Mr., Mrs., etc. <cntc_area_cd></cntc_area_cd> Contact area code- Required, 3 numeric- area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Contact telephone number – required- 3 numeric with a (-), followed by 4 numeric.- telephone number of contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric (e.g., 2005) <slp_cnt></slp_cnt> Total number of T1204 slip records- Required, 7 numeric- total number of T1204 slip records filed with this T1204 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...