Search - 2005年 抽纸品牌 质量排名

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Current CRA website

T5018, Statement of Contract Payments

<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. ...
Current CRA website

What is the purpose of international social security agreements?

Countries that have an international social security agreement with Canada Country Effective date Form number Maximum period of initial detachment Albania August 1, 2022 CPT173 24 months Antigua and Barbuda January 1, 1994 CPT111 60 months Australia Footnote 1 * September 1, 1989 Not applicable Not applicable Austria November 1, 1987 CPT112 60 months Barbados January 1, 1986 CPT113 24 months Belgium January 1, 1987 CPT121 24 months Brazil August 1, 2014 CPT168 60 months Bulgaria March 1, 2014 CPT170 60 months Chile June 1, 1998 CPT114 60 months China Footnote 2 ** January 1, 2017 CPT171 72 months Croatia May 1, 1999 CPT115 60 months Cyprus May 1, 1991 CPT116 24 months Czech Republic January 1, 2003 CPT137 60 months Denmark January 1, 1986 CPT117 24 months Dominica January 1, 1989 CPT118 24 months Estonia November 1, 2006 CPT142 60 months Finland February 1, 1988 CPT128 36 months France March 1, 1981 CPT52 36 months Germany April 1, 1988 CPT130 60 months Greece December 1, 1997 CPT54 60 months Grenada February 1, 1999 CPT119 60 months Guernsey January 1, 1994 CPT120 36 months Hungary October 1, 2003 CPT141 60 months Iceland October 1, 1989 CPT49 24 months India August 1, 2015 CPT169 60 months Ireland January 1, 1992 CPT50 24 months Israel Footnote 2 ** September 1, 2003 CPT140 60 months Italy January 19, 1979 CPT51 24 months Jamaica January 1, 1984 CPT57 24 months Japan March 1, 2008 CPT122 60 months Jersey January 1, 1994 CPT120 36 months Korea (South) May 1, 1999 CPT58 60 months Latvia November 1, 2006 CPT143 60 months Lithuania November 1, 2006 CPT144 60 months Luxembourg April 1, 1990 CPT60 24 months Malta March 1, 1992 CPT61 36 months Mexico May 1, 1996 CPT62 60 months Morocco March 1, 2010 CPT166 36 months Netherlands October 1, 1990 CPT63 60 months New Zealand Footnote 1 * May 1, 1997 Not applicable Not applicable North Macedonia November 1, 2011 CPT163 60 months Norway January 1, 1987 CPT127 60 months Peru March 1, 2017 CPT172 60 months Philippines March 1, 1997 CPT64 60 months Poland October 1, 2009 CPT161 60 months Portugal May 1, 1981 CPT55 24 months Romania November 1, 2011 CPT165 36 months St. Kitts and Nevis January 1, 1994 CPT65 60 months Saint Lucia January 1, 1988 CPT67 24 months Saint Vincent and the Grenadines November 1, 1998 CPT66 60 months Serbia December 1, 2014 CPT162 36 months Slovakia January 1, 2003 CPT138 60 months Slovenia January 1, 2001 CPT68 60 months Spain January 1, 1988 CPT125 60 months Sweden January 1, 1986 CPT129 60 months Switzerland October 1, 1995 CPT69 60 months Trinidad and Tobago July 1, 1999 CPT70 60 months Türkiye January 1, 2005 CPT72 24 months United Kingdom Footnote 2 ** April 1, 1998 CPT71 60 months United States August 1, 1984 CPT56 60 months Uruguay January 1, 2002 CPT136 36 months Footnote 1 * The social security agreements with Australia and New Zealand do not include provisions concerning the coordination of social security coverage. ... Return to footnote1 referrer Footnote 2 ** The social security agreements with China, Israel, and the United Kingdom do not include provisions to help individuals qualify for pension benefits from Canada or the other country; these agreements are limited to the coordination of social security coverage only. ...
Current CRA website

Definition of “Listed Financial Institution”

Specifically, a person is a listed financial institution throughout a particular taxation year if, at any time in the particular year, the person is described in one of the following categories listed in subparagraphs 149(1)(a)(i) through (xi): 149(1)(a)(i) a bank 149(1)(a)(ii) a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; 149(1)(a)(iii) a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money; 149(1)(a)(iv) a credit union; 149(1)(a)(v) an insurer or any other person whose principal business is providing insurance under insurance policies; 149(1)(a)(vi) a segregated fund of an insurer; 149(1)(a)(vii) the Canada Deposit Insurance Corporation; 149(1)(a)(viii) a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof; 149(1)(a)(ix) an investment plan; 149(1)(a)(x) a person providing services referred to in section 158 (tax discounters); or 149(1)(a)(xi) a corporation deemed under section 151 to be a financial institution (corporations that have made an election under section 150). ... For purposes of subparagraph 149(1)(a)(i), a “bank” is defined in subsection 123(1) to mean “a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ”. ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...
Current CRA website

Definition of “Listed Financial Institution”

Specifically, a person is a listed financial institution throughout a particular taxation year if, at any time in the particular year, the person is described in one of the following categories listed in subparagraphs 149(1)(a)(i) through (xi): 149(1)(a)(i) a bank 149(1)(a)(ii) a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; 149(1)(a)(iii) a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money; 149(1)(a)(iv) a credit union; 149(1)(a)(v) an insurer or any other person whose principal business is providing insurance under insurance policies; 149(1)(a)(vi) a segregated fund of an insurer; 149(1)(a)(vii) the Canada Deposit Insurance Corporation; 149(1)(a)(viii) a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof; 149(1)(a)(ix) an investment plan; 149(1)(a)(x) a person providing services referred to in section 158 (tax discounters); or 149(1)(a)(xi) a corporation deemed under section 151 to be a financial institution (corporations that have made an election under section 150). ... For purposes of subparagraph 149(1)(a)(i), a “bank” is defined in subsection 123(1) to mean “a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ”. ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...
Current CRA website

T4RSP, Statement of Registered Retirement Savings Plan Income

<init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient 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> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is Required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings 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- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the 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. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required 30 alphanumeric- first line of payer or issuer's name- if "&" is used in the name area enter as "&amp;"- must correspond to the name used on Form PD7A <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's or issuer's name- must correspond to the name used on Form PD7A <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 or issuer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer or issuer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer or issuer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- the Canadian province or territory in which the payer or issuer is located or the state in the USA where the payer or issuer is located- when the payer or issuer'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 or issuer 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 or issuer’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer or issuer’s USA zip code- or when the payer or issuer’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 last name 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> <tx_yr></tx_yr> Taxation year- Required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website

T4RSP, Statement of Registered Retirement Savings Plan Income

<init></init> Recipient initial-1 alphanumeric- initial of the recipient 's second given name </RCPNT_NM> <RCPNT_ADDR> <addr_l1_txt></addr_l1_txt> Recipient address- line 1- 30 alphanumeric- first line of the recipient 's address <addr_l2_txt></addr_l2_txt> Recipient address- line 2- 30 alphanumeric- Second line of the recipient 's address <cty_nm></cty_nm> Recipient city- 28 alphanumeric- city in which the recipient is located <prov_cd></prov_cd> Recipient province or territory code- 2 alpha- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field <cntry_cd></cntry_cd> Recipient country code- 3 alpha- the country in which the recipient 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> Recipient postal code- 10 alphanumeric- the recipient Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the recipient 's USA zip code- or where the recipient's country code is neither CAN nor USA, enter the foreign postal code </RCPNT_ADDR> <sin></sin> Recipient’s social insurance number (SIN)- Required 9 numeric- T4 RSP slip, box 12- when the recipient has failed to provide a SIN, enter zeroes in the entire field <ctrct_nbr></ctrct_nbr> Contract number- Required 12 alphanumeric- T4RSP slip box 14- the Registered Retirement Savings plan contract number <bn></bn> Business Number (BN)- Required 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000- T4RSP slip, box 61- account number of payer or issuer of plan- must correspond to the "Business Number (BN)" on the related T4RSP Summary record- enter the account number as used on Form PD7A Note: To process a return, the complete BN is Required <sps_cntrb_ind></sps_cntrb_ind> Contributor spouse or common-law partner indicator- Required 1 numeric- T4RSP slip, box 24- indicate whether the annuitant’s spouse or common law partner has ever contributed to the registered retirement savings 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- T4RSP slip box 36 Enter zeroes in the entire field if:- the spouse or common–law partner contribution indicator is 1- the 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. ... <PAYR_NM> <l1_nm></l1_nm> Payer name- line 1- Required 30 alphanumeric- first line of payer or issuer's name- if "&" is used in the name area enter as "&amp;"- must correspond to the name used on Form PD7A <l2_nm></l2_nm> Payer name- line 2- 30 alphanumeric- second line of payer's or issuer's name- must correspond to the name used on Form PD7A <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 or issuer's address <addr_l2_txt></addr_l2_txt> Payer address- line 2- 30 alphanumeric- second line of the payer or issuer's address <cty_nm></cty_nm> Payer city- 28 alphanumeric- city in which the payer or issuer is located <prov_cd></prov_cd> Payer province or territory code- 2 alpha- the Canadian province or territory in which the payer or issuer is located or the state in the USA where the payer or issuer is located- when the payer or issuer'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 or issuer 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 or issuer’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the payer or issuer’s USA zip code- or when the payer or issuer’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 last name 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> <tx_yr></tx_yr> Taxation year- Required 4 numeric- taxation year (e.g., 2005) <slp_cnt></slp_cnt> Total number of T4RSP slip records- Required 7 numeric- total number of T4RSP slip records filed with this T4RSP Summary <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- originals = O- amendments = A Note: An amended return cannot contain an original slip. ...
Current CRA website

List of registered Canadian amateur athletic associations

/L'Association des sports des sourds du Canada, inc. 127556306RR0001 Registered 1972-04-12 Laval, QC Canadian Federation of Amateur Baseball- Fédération canadienne de baseball amateur 106774698RR0001 Registered 1974-10-01 Ottawa, ON Canadian Fencing Federation 132091935RR0001 Registered 1973-01-01 Ottawa, ON Canadian Freestyle Ski Association/Association canadienne de ski acrobatique 893758680RR0001 Registered 1996-05-01 Vancouver, BC Canadian Functional Fitness Federation / Fédération Canadienne de Fitness Fonctionnel 702488891RR0001 Registered 2020-06-26 Repentigny, QC Canadian Girls Baseball 751391715RR0001 Registered 2022-01-01 Toronto, ON Canadian Gymnastics Federation La Fédération canadienne de gymnastique 122086986RR0001 Registered 1981-01-01 Ottawa, ON Canadian Handball Association 100765288RR0001 Registered 1988-04-01 St. ... Note This list only reflects associations that have been revoked from January 1, 2005 onwards. ... Note This list only reflects associations that have been annulled from January 1, 2005 onwards. ...
Current CRA website

Management of Services

The Service Strategy includes a Service Inventory: a high-level snapshot of current CRA services, channels and taxpayer segments that is intended to build on the Service Vision to further the deliberations on a Service Strategy accepted by the Board in September 2007. ... Since 2005 the Canada Revenue Agency's (CRA) annual corporate survey has addressed aspects of client satisfaction at the organizational level, although not at specific program levels, using core Common Measurement Tool questions. ... Other examples of surveys and studies include: Telephone Accuracy Survey The Tax Services area co-ordinates, reviews, and communicates the results of the telephone accuracy survey, which measures the accuracy of CRA general, business, and international agent responses to public telephone enquiries; Service Enhancement Program (SEP) The CRA co-ordinates SEP activities for the identification of potential service issues by local offices and the resolution of these issues by the functional owner of the business process in which the issue arose; Trend Analysis and Demographic Study The Agency analyzes data from its data warehouse and associated data marts to identify possible client service “gaps” and opportunities for service improvement; and In-Person Survey The CRA is currently developing a survey of in-person service users to replace the former survey of counter service. ...
Current CRA website

Compliance Bulletin No. 2

Compliance Bulletin No. 2 February 2005 The Registered Plans Directorate (RPD) presents its second annual bulletin highlighting areas of non-compliance with the Income Tax Act (the "Act") and Income Tax Regulations (the "Regulations") related to registered plans and explaining their potential tax impact. ... Furthermore, the plan member may have to pay a 1 % per month tax on the excess amount left in the RRSP. ... If you have any questions regarding Health & Welfare Trusts, please contact the Tax Avoidance Section, Verification & Enforcement Division, Ottawa Tax Services Office. ...
Current CRA website

Compliance Bulletin No. 2

Compliance Bulletin No. 2 February 2005 The Registered Plans Directorate (RPD) presents its second annual bulletin highlighting areas of non-compliance with the Income Tax Act (the "Act") and Income Tax Regulations (the "Regulations") related to registered plans and explaining their potential tax impact. ... Furthermore, the plan member may have to pay a 1 % per month tax on the excess amount left in the RRSP. ... If you have any questions regarding Health & Welfare Trusts, please contact the Tax Avoidance Section, Verification & Enforcement Division, Ottawa Tax Services Office. ...

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