Search - 2005年 抽纸品牌 质量排名

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. ...

The general enquiries line or other relevant phone numbers have been included where applicable. ¶ 2.6 (formerly included in ¶4 of IT-516R2) has been updated to reflect the new address for the Minister of HRSDC where institutions may direct enquiries concerning certification requirements. ¶2.7 (formerly included in ¶ 8 of IT-516R2), has been updated to include items (a) and (b) to the list of exclusions provided in subparagraph 118.5(1)(a)(ii.1) and (ii.2). ... The proposed changes of June 26, 1996 formerly noted in ¶8 have been deleted. ¶2.8 (formerly included in ¶ 8 of IT-516R2), now includes a discussion of academic upgrading courses. ¶2.9 (formerly included in ¶ 8 of IT-516R2), has been revised to explain the CRA’s position regarding the meaning of occupation and English or French second language training at an HRSDC-certified institution for the purposes of the tuition tax credit. ¶ 2.10 (formerly included in ¶9 of IT-516R2) has been updated at item (a) to reflect the amendment to subparagraph 118.5(1)(b)(i) amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶ 2.12 (formerly included in ¶10 of IT-516R2) clarifies the meaning of the term university for purposes of determining whether a foreign educational institution would be considered a university pursuant to paragraph 118.5(1)(b). ¶ 2.13 (formerly included in ¶6 of IT-516R2) has been updated to reflect the new address to which enquiries should be sent for consideration as a university outside Canada. ¶2.15 (formerly included in ¶7 of IT-516R2) has been revised to clarify the meaning of commute for purposes of paragraph 118.5(1)(c). ¶2.16 has been added to provide references to other CRA publications relevant to students attending universities outside Canada. ¶2.19 has been added to explain the CRA’s position regarding online attendance for purposes of the requirement for full-time attendance in paragraph 118.5(1)(b). ¶2.20 has been added to explain the CRA’s position regarding correspondence courses for purposes of the requirement for full-time attendance in paragraph 118.5(1)(b). ¶2.22 (formerly included in ¶13 of IT-516R2) has been revised to include the meaning of enrolled for purposes of paragraph 118.5(1)(a) and (c). ¶2.23 to 2.25 (formerly included in ¶16 and 17 of IT-516R2) have been amended to clarify whether a student in receipt of a scholarship, fellowship, bursary or prize may claim a tuition tax credit in respect of the student’s tuition. ¶2.26 has been added to address whether a student may claim the tuition tax credit where the student’s tuition fees are paid by the employer of the student’s family member. ¶2.28 has been added to provide an example of when a tuition tax credit would not be available pursuant to subparagraph 118.5(1)(a)(iii.1) or (v). ¶2.29 (formerly included in ¶14 of IT-516R2) now makes reference to the student’s ability to carry forward unused tuition amounts to be used in future years, pursuant to subsection 118.61(1), added by 1998, c. 19, s. 28(1), applicable to the 1997 and subsequent tax years. ¶2.31 (formerly included in ¶24 of IT-516R2) has been updated to reflect the amendment to subparagraph 118.5(1)(b)(i), amended by 2011, c. 24, s. 29(2), applicable to tuition fees paid for the 2011 and subsequent tax years. ¶2.36 and 2.37 have been added further to the introduction of subsection 118.5(3), concerning ancillary fees and charges. ... Subsection 118.61(4) was added by 2006, c. 4, s. 65(3), applicable to the 2005 and subsequent tax years. ¶2.54 has been added to provide CRA’s position concerning the transfer or carry forward of tuition tax credits by non-residents of Canada. ¶2.55 and 2.56 (formerly included in ¶18 of IT-516R2), have been revised and an example provided for additional clarity. ...

Interviews with CR & RA staff indicate that research work performed by CE from 2005 to 2009 has resulted in one new algorithm or risk indicator that can be applied nationally. Few research papers prepared by CR & RA link to AITP and the work of the CE. ... However, increased coordination between the CE and CR & RA would support progress towards an enhanced risk model. ...

Contribution to a political party Summary policy Date October 25, 2002 (Revised September 30, 2005) Reference number CSP-C05 Key words Contribution (political parties) Policy statement Under the Income Tax Act, a monetary contribution means a contribution in the form of either cash or a negotiable instrument issued by the person making the contribution. ...

This trial was further expanded in October 2006 to those who filed their 2005 individual tax return late. ... We recognize that a risk management framework is an integral part of effective program management as set out in the TBS Management Accountability Framework (MAF), and will work towards the development of one for the Debt Management Compliance Directorate. 5.5 Horizontal working relationships – A catalyst for change The GST/HST non–compliant filing and remitting problem is not just a TSDMB problem, rather it crosses CRA program branches. ... [Footnote 7] Lodgment compliance: improvement, innovation and lock-in, Australian Taxation Office, February 2007 [Footnote 8] GST Non-compliant Remitters – processes, penalties and program impact, Australian Taxation Office, February 2007 [Footnote 9] CRA Annual Report to Parliament 2007-2008, p. 50 [Footnote 10] GST Non-compliant Remitters – processes, penalties and program impact, Australian Taxation Office, February 2007 [Footnote 11] Contract Payment Reporting System Evaluation, Canada Revenue Agency, 2005 [Footnote 12] Non-compliant accounts created in the fiscal year with no carry over to the subsequent year [Footnote 13] Exclude deregistration and stop file activities Page details Date modified: 2009-07-10 ...

If a brewer produced less than 300,000 hectolitres in 2005 and produces over 300,000 hectolitres in 2006, they must pay the full rate of duty for all the beer produced in 2006, including the first 300,000 hectolitres. 2. If a brewer produced less than 300,000 hectolitres of beer in 2005 and forecasts production for 2006 to be less than 300,000 hectolitres, the brewer may pay at the reduced rates of duty. ...

The issues that pertained to the Taxpayer Services and Debt Management Branch were addressed in the Review of the Management of Accounts Receivable, which was reported in January 2005. ... The examination phase of the audit was conducted from 2003 to 2005. The internal audit team visited three Tax Services Offices in each region and interviewed auditors, technical advisors, team leaders, audit managers, assistant directors of audit, and directors. ... The Policy & Consultations Section of the Audit and Professional Practices Division is currently undertaking a review of audit policies and procedures relating to subsection 163(1) Repeated Failures Penalty, including concurrent audit reassessments. ...

According to TRC meeting minutes and TRSCD memoranda from 2005 and 2006, there was agreement that the existing governance structure had led to confusion over roles and responsibilities, and needed to be reviewed. ... The most recent revision to the Taxpayer Relief Reference Guide was issued on May 1, 2008, but prior to that, the last update to the section “ Guidelines for cancelling or waiving penalties and/or interest ” was issued on April 28, 2006. ... Target completion date – the framework has been posted on the website and shared with all Branches and field offices. ...

She decides to buy back 2 years of past service (2004 and 2005) on January 1, 2006. ... Louise's earnings in each of 2004 and 2005 were $100,000. The PSPA requiring certification in respect of this purchase would be: ($2,000 X 9-$600) X 2 = $34,800. ... Further information will be posted on the CRA website about the DB limit for years after 2005 (as announced in the February 23, 2005 Federal Budget) as it becomes available. 6. ...

Date September 3, 2003 (Revised September 13, 2005) Reference number CSP-B04 Key words Bequest- Enduring property- Will Policy statement A bequest is an amount that a registered charity receives from the will of a deceased person. ...