Search - 2005年 抽纸品牌 质量排名

4.2.3 Labelling of Containers of Wine From: Canada Revenue Agency May 2008 Note: This memorandum replaces the version dated January 2005. ... All of the memoranda in the Excise Duty Memoranda Series are available on the CRA Web site at www.cra.gc.ca/exciseduty, under Excise Act, 2001 – Technical Information. ...

This applies to amounts received or receivable by a taxpayer after October 7, 2003, other than to amounts received before 2005 under a grant of a restrictive covenant made in writing on or before October 7, 2003, between the taxpayer and a person with whom the taxpayer deals at arm's length. ... Eligible capital property – Sometimes an agreement to sell a business and its underlying assets includes a non-competition agreement by the seller (grantor). ... Shares and partnership interests – In cases where the consideration for certain types of restrictive covenants directly relates to the grantor's disposition of an eligible interest and where five additional requirements are satisfied and the grantor and buyer elect in prescribed form. ...

CRA's national action plan developed in response to the 2005 CRA Employee Survey includes initiatives targeting staffing, career development, leadership, harassment and discrimination, and workplace well-being; progress against the Action Plan is posted on the InfoZone. ... National Action Plan for 2005 CRA Employee Survey Governance of the Values and Ethics Environment Employee responses in employee surveys Is the CRA workforce guided by CRA values and ethics? ... Employment Equity – representation rates compared to labour market availability Strategic Direction for Employment Equity Does the CRA adhere to safe workplace conditions according to the Canada Labour Code? ...

This audit dealt with information received by the CRA under the MOU with the Workers’ Compensation Board of British Columbia (WCB of BC) signed on, and with an effective date of July 13, 2005. ... There have been two exchanges of information between the CRA and the WCB of BC pursuant to this MOU: one received by the CRA in 2005 and the other in 2007. ...

We’re proud of that ranking – and of the strong identification, audit, and enforcement programs that help us achieve it. ... Joyce Reynolds, Restaurants Canada Exhibit 1: Adjustments for the Non-Observed Economy (NOE) in Comparative Perspective NOE adjustments as a percentage of GDP in the UNECE 2005 survey and the OECD 2012 survey Norway Canada Netherlands United Kingdom Sweden Belgium Israel France Austria Czech Republic Slovenia Hungary Poland Slovak Republic Mexico Italy OECD survey 2012 1.0 2.2 2.3 2.3 3.0 4.6 6.6 6.7 7.5 8.1 10.2 10.9 12.7 15.6 15.9 17.5 UNECE survey 2005 2.4 1.0 1.3 4.0 7.3 9.3 11.9 15.7 12.1 16.7 Source: OECD (2014), The Non-Observed Economy in the System of National Accounts, The Statistics Brief N. 18. http://www.oecd.org/std/na/Statistics%20Brief%2018.pdf. ...

We’re proud of that ranking – and of the strong identification, audit, and enforcement programs that help us achieve it. ... Joyce Reynolds, Restaurants Canada Exhibit 1: Adjustments for the Non-Observed Economy (NOE) in Comparative Perspective NOE adjustments as a percentage of GDP in the UNECE 2005 survey and the OECD 2012 survey Norway Canada Netherlands United Kingdom Sweden Belgium Israel France Austria Czech Republic Slovenia Hungary Poland Slovak Republic Mexico Italy OECD survey 2012 1.0 2.2 2.3 2.3 3.0 4.6 6.6 6.7 7.5 8.1 10.2 10.9 12.7 15.6 15.9 17.5 UNECE survey 2005 2.4 1.0 1.3 4.0 7.3 9.3 11.9 15.7 12.1 16.7 Source: OECD (2014), The Non-Observed Economy in the System of National Accounts, The Statistics Brief N. 18. http://www.oecd.org/std/na/Statistics%20Brief%2018.pdf. ...

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) 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 CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or 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 the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) 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 pdf document entitled "T619- Electronic media 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 CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or 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 the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...

<rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent)- Cancel = C (2008 tax year and subsequent) 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 CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or 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 the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A (2008 tax year and subsequent) Note: An amended return cannot contain an original slip. ...

<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- 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 CAN for Canada, and USA for the United States of America <pstl_cd></pstl_cd> Payer postal code- 10 alphanumeric- the payer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer's USA zip code- or 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 the contact <cntc_extn_nbr></cntc_extn_nbr> Contact extension- 5 numeric- extension of the contact </CNTC> <PRD_END_DT> <dy></dy> Period ending day- Required, 2 numeric- the day when the fiscal year ends (e.g. 31) <mo></mo> Period ending month- Required 2 numeric- the month when the fiscal year ends (e.g.12) <yr></yr> Period ending year- Required, 4 numeric (e.g., 2005) </PRD_END_DT> <slp_cnt></slp_cnt> Total number of T5018 slip records- Required, 7 numeric- T5018 Summary, box 80- total number of T5018 slip records filed with this T5018 Summary <tot_sbctrcr_amt></tot_sbctrcr_amt> Total sub-contractor payments- Required, 14 numeric, dollars and cents- T5018 Summary, box 82- accumulated total of recipients’ sub-contractor payments, as reported on the T5018 slip records filed with this T5018 Summary <rpt_tcd></rpt_tcd> Report Type Code- Required, 1 alpha- Originals = O- Amendments = A Note: An amended return cannot contain an original slip. ...