Search - 2005年 抽纸品牌 质量排名

ETSL55- Changes to the Excise Tax on Clocks and Watches From: Canada Revenue Agency ET/SL 55 December 7, 2005 Notice to all Licensed Jewellery Manufacturers and Wholesalers Under the Excise Tax Act, and to Importers On November 25, 2005, Bill C-259, an Act to amend the Excise Tax Act (elimination of the excise tax on jewellery), received Royal Assent and became law. ... The excise tax on all watches is eliminated, effective November 25, 2005. ... The existing provisions of the Excise Tax Act contained in sections 5.1 Footnote * and 5.2 Footnote * of Schedule I remain in force, along with the previously announced rate reduction schedules (applying to articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products). ...

<sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RIF slip, box 26- indicate whether the annuitant’s spouse or common law partner has ever contributed to the retirement income plan- if spouse or common law partner has never contributed or if you are single, code as 1- if spouse or common law partner has contributed to this plan, code as 2 <sps_sin></sps_sin> Contributor spouse or common-law partner social insurance number (SIN)- Required if spouse or common–law partner contribution indicator is 2- 9 numeric- T4RIF slip box 32 Enter zeroes in the entire field if:- spouse or common-law partner contribution indicator is 1,- spouse or common–law partner SIN is not available,- you are single <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. ... <dy></dy> Day of Death- 2 numeric- T4RIF box 30- day of the month that the recipient died (e.g. 04,31) <mo></mo> Month of Death- 2 numeric- T4RIF box 30- month that the recipient died (e.g. 03,12) <yr></yr> Year of Death- 4 numeric- T4RIF box 30- year that the recipient died (e.g. 2005) </DTH_DT> <T4RIF_AMT>- all of the amounts are 9 numeric- enter dollars and cents <tx_amt></tx_amt> Taxable Amounts- T4RIF slip, box 16 <deem_dces_amt></deem_dces_amt> Deemed receipt by annuitant on death- T4RIF slip, box 18 <deem_drgst_amt></deem_drgst_amt> Deemed receipt by annuitant on deregistration- T4RIF slip, box 20 <oth_inc_dedn_amt></oth_inc_dedn_amt> Other Income or Deductions- T4RIF slip, box 22- if negative amounts are being reported, include the "–"indicator before the dollar amount <excs_amt></excs_amt> Excess amounts- T4RIF slip, box 24 <tx_ddct_amt></tx_ddct_amt> Tax deducted- T4RIF slip, box 28 <tx_pay_amt></tx_pay_amt> Tax-paid amount- T4RIF slip, box 36 <mrrg_bkdn_tramt></mrrg_bkdn_tramt> Transfers on marriage or common-law relationship breakdown- T4RIF slip, box 35- amount directly transferred under a decree, order, or judgment of a court or under a written agreement relating to a division of a property between the individual’s current or former spouse or common-law partner in settlement of rights arising from the breakdown of the relationship <rrif_alda_amt></rrif_alda_amt> Advanced life deferred annuity purchase- T4RIF slip, box 37- 13 character (allows for negatives, dollar and cents) <t4rif_cye_fmv_amt></ t4rif_cye_fmv_amt> Year end FMV – Fair market value- Required, 11 numeric- T4RIF slip, box 38- Enter "0.00" if there is no FMV value to report Note: Required for tax years 2023 and subsequent </T4RIF_AMT> </T4RIFSlip> <T4RIFSummary> <bn></bn> Business Number (BN)- Required, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- enter the account number as used on Form PD7A, Statement of Account for Current Source Deductions Note: To process a return, the complete BN is required. ... <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 number of the contact </CNTC> <tx_yr></tx_yr> Taxation year- Required, 4 numeric- taxation year (e.g., 2002) <slp_cnt></slp_cnt> Total number of T4RIF slip records- Required, 7 numeric- total number of T4RIF slip records filed with this T4RIF Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...

The SUDS Reports & Statistics option is not used to its maximum potential by field managers because the report function is not user friendly and accessing reports is difficult. ... Recommendation HQ should ensure that field managers are provided with adequate training and support to obtain the SUDS Reports & Statistics that they need. ... Training and support for managers on SUDS Reports & Statistics option need to be strengthened to ensure that this tool is used to its maximum potential. ...

Previously, readers were referred to Guide RC4064, Medical and Disability – Related Information. This guide was cancelled and replaced on January 5, 2016 with Guide RC4064, Disability – Related Information and Guide RC4065, Medical Expenses. ... A legislative amendment made by S.C. 2005, c. 19, s. 15(1) replaced the existing section 64 – Attendant care expenses, with a new section 64 – Disability supports deduction, effective for the 2004 and subsequent tax years. ...

ETSL55- Changes to the Excise Tax on Clocks and Watches ET/SL 55 December 7, 2005 Notice to all Licensed Jewellery Manufacturers and Wholesalers Under the Excise Tax Act, and to Importers On November 25, 2005, Bill C-259, an Act to amend the Excise Tax Act (elimination of the excise tax on jewellery), received Royal Assent and became law. ... The excise tax on all watches is eliminated, effective November 25, 2005. ... The existing provisions of the Excise Tax Act contained in sections 5.1 Footnote * and 5.2 Footnote * of Schedule I remain in force, along with the previously announced rate reduction schedules (applying to articles made of semi-precious stones, jewellery, precious and semi-precious stones and goldsmiths' and silversmiths' products). ...

Notice of change: FNGST Imposed on Tlicho Lands From: Canada Revenue Agency GST/HST Notices- Notice 205 December 14, 2005 Effective December 5, 2005 a First Nations Goods and Services Tax (FNGST) is imposed on Tlicho lands. ... The electronic version of the Excise and GST/HST News (No.57 – Summer 2005) contains the original notice for the Northwest Territories –Tlicho self-government agreement and their GST self-government refund program. ...

Note If the property was donated within ten years of acquisition or was acquired through a tax shelter arrangement, the " deemed fair market value rule " may also apply. ... The eligible amount for which a receipt can be issued is $500- $90 = $410. ... For detailed information on how to issue receipts for these gifts, please refer to the following publications: Registered Charities Newsletter No. 22- Spring 2005 Registered Charities Newsletter No. 24- Late Summer 2005 P113, Gifts and Income Tax Environment and Climate Change Canada also has a website devoted to the Ecological Gifts Program. ...

In 2005 and future years, he can only add the unused ECGB to the cost of any remaining units (see following chart). 1. ... Capital gains flowed out $ Blank space for dollar value Line 2 3. Capital gains from dispositions + $935 Line 3 4. Line 2 plus line 3 = $935 Line 4 5. Capital gains reduction − $935 Line 5 6. ...

The Canada Revenue Agency (CRA) Web site has information on how to calculate the non-taxable amount in the document entitled Change to the taxation of social security pensions received from Germany by a resident of Canada – Beginning 2005. ... Mary's income from all sources under German tax law is €8,000 + €800 = €8,800. ... Peter's income from all sources under German tax law is €2,400 + €5,500 = €7,900. ...

The UEI was audited by the Office of the Auditor General of Canada (OAG), Revenue Canada – Underground Economy Initiative (April 1999 – Chapter 2 and subsequent follow-up 2001 – Chapter 12). ... A CRA Internal Audit of Risk Management in the Underground Economy Initiative in the Atlantic Region was completed in 2005. ... This concern was previously identified in the 2005 CRA Internal Audit of Risk Management in the Underground Economy Initiative in the Atlantic Region. ...