Search - 2005年 抽纸品牌 质量排名

Canada (97 DTC 5189)); Transparency – How a review progresses can depend on the transparency of the review. ... Sass Manufacturing – Tax Court of Canada – 88 DTC 1363 "Systematic investigation connotes the existence of controlled experiments and of highly accurate measurements and involves the testing of theories against empirical evidence. ... SR&ED claimants are given further advice in the T4088 – Guide to Form T661 and the Guide noted above. ...

Expand all Collapse all Box 10 – Actual amount of dividends other than eligible dividends For dividends paid after 2005, enter the actual amount of dividends other than eligible dividends, or the amount we deem to be dividends other than eligible dividends, paid by a Canadian corporation. ... Eligible dividends are paid after 2005 by corporations resident in Canada to shareholders resident in Canada. ... For example: AUD – Australia, dollar DKK – Denmark, krone EUR – European Union, euro GBP – United Kingdom, pound HKD – Hong Kong, dollar JPY – Japan, yen NZD – New Zealand, dollar USD – United States, dollar OTH – Other Note If you are filing electronically, you must use the alphabetic code. ...

Capital cost allowance (CCA) classes Commonly used CCA classes, their descriptions and rates Class Rate (%) Description 1 4 Most buildings you bought after 1987 and the cost of certain additions or alterations made after 1987. ... For more information, go to Class 8 (20%) and Class 46 (30%). 10 30 General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software for that equipment acquired before March 23, 2004, or after March 22, 2004, and before 2005 if you made an election. ... For more information, go to Class 43.1 (30%) and Class 43.2 (50%). 43.2 50 Certain clean energy generation and energy conservation equipment acquired after February 22, 2005, and before 2025. ...

., 2004 & 2005)? Answer 8: The past service pension adjustment in this case should be calculated for all years after 1989. ... Question & Answer 8 and the comfort letter were all prepared on the basis of proposed changes to the Regulations. With the release of the 2005 Budget, more complete and up-to-date information is being released to the public. ...

General Requirements for Books and Records GST/HST memorandum 15.1 June 2005 Overview This memorandum explains the requirements under the Excise Tax Act (the Act) for registrants and certain non-registered persons to retain and make available books and records, documents and other information. ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ... To ensure the reliability, integrity and authenticity of electronic records, the pending national standards publication entitled Electronic Records as Documentary Evidence (CAN/CGSB-72.34 2005) will outline electronic record management policies, procedures, practices and documentation that will assist in establishing the legal validity of an electronic record. 12. ...

General Requirements for Books and Records From: Canada Revenue Agency GST/HST memorandum 15.1 June 2005 Overview This memorandum explains the requirements under the Excise Tax Act (the Act) for registrants and certain non-registered persons to retain and make available books and records, documents and other information. ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ... To ensure the reliability, integrity and authenticity of electronic records, the pending national standards publication entitled Electronic Records as Documentary Evidence (CAN/CGSB-72.34 2005) will outline electronic record management policies, procedures, practices and documentation that will assist in establishing the legal validity of an electronic record. 12. ...

In addition, her tax preparation firm did not report taxable income of $2.8 million for the years 2003 to 2005, resulting in the evasion of $699,608 in federal tax. ... Four industries accounted for almost 65% of Canada's total estimated UE: construction – 28%; finance, insurance, real estate, rental, leasing and holding companies – 13%; retail trade – 12%; accommodation and food services – 12%. ... Program/sub-programs Scientific research and experimental development Expected results Performance indicators Targets Actual results Eligible claimants receive timely scientific research and experimental development tax incentives Percentage of service standards targets that are met or mostly met relating to SR&ED: Claims – SR&ED tax incentives – refundable claims processed within 120 calendar days (target: 90%) Claims – SR&ED tax incentives – non-refundable claims processed within 365 calendar days (target: 90%) Claims – SR&ED tax incentives – claimant-requested adjustments to refundable claims processed within 240 calendar days (target: 90%) Claims – SR&ED tax incentives – claimant-requested adjustments to non-refundable claims processed within 365 calendar days (target: 90%) 100% 100% Strategic outcome: Taxpayers meet their obligations and Canada's revenue base is protected. ...

In addition, her tax preparation firm did not report taxable income of $2.8 million for the years 2003 to 2005, resulting in the evasion of $699,608 in federal tax. ... Four industries accounted for almost 65% of Canada's total estimated UE: construction – 28%; finance, insurance, real estate, rental, leasing and holding companies – 13%; retail trade – 12%; accommodation and food services – 12%. ... A CRA investigation found that the man had not reported $2,447,209 in business and investment income on his 1994, 1996 to 2001, 2004, and 2005 personal income tax returns. ...

As Chief of Cabinet Affairs at Public Safety Canada in 2005, she was awarded the Minister and Deputy Minister’s Merit Award for Exceptional Performance. ... From 2005 to 2013, Max was at the Treasury Board Secretariat, where he was Chief of Strategic Communications before being appointed Director of Corporate Communications, a position he held for six years. ... Legislation Taxpayers’ right to confidentiality is protected by the following statutes: Income Tax Act (ITA) – section 241 Excise Tax Act (ETA) – section 295 Excise Act 2001 (EA) – section 211 Greenhouse Gas Pollution Pricing Act (GGPPA) – section 107 Underused Housing Tax Act – section 32 Select Luxury Items Tax Act – section 91 The confidentiality provisions in the other legislation mostly mirror the provisions of section 241 of the ITA. ...

Of that number, 35 were scheduled for completion at the end of March 2002, 14 at the end of March 2003, 19 in March 2004, and 1 in March 2005. ... During 2003-2004, we completed 36 of 46 targets (78%), 1 of which had a due date for 2005. ... Appendix 2: Status of targets distributed by branch April 1, 2001, to March 31, 2004 OPI Total Completed Not completed % Completed 1. ...