Search - 2005年 抽纸品牌 质量排名

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. ...

Underreporting of individual income tax accounted for the largest portion of the gross tax gap – an annual average of USD264 billion for the 2008 to 2010 tax years. ... Formal tax gap estimation recommenced in 2005 for tax year 2001 using data collected by the newly formed National Research Program. The results of these analyses were released in March of 2005 and April 2006. ...

Calculate payroll deductions and contributions Get ready to make deductions About the deduction of CPP contributions CPP contribution rates, maximums and exemptions Second additional CPP contribution (CPP) rates and maximums New – 2024 About the deduction of EI premiums EI premium rates and maximums About the deduction of income tax Income tax rates and income thresholds About the GST/HST on benefits GST/HST rates on benefits Determine if a benefit is taxable Determine the tax treatment of payments other than regular employment income How to calculate Make corrections before filing CPP contribution rates, maximums and exemptions Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings. ... Previous years 2000 to 2009 CPP contribution rates, maximums and exemptions 2000 to 2009 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20 2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60 2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80 2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40 2005 $41,100 $3,500 $37,600 4.95 $1,861.20 $3,722.40 2004 $40,500 $3,500 $37,000 4.95 $1,831.50 $3,663.00 2003 $39,900 $3,500 $36,400 4.95 $1,801.80 $3,603.60 2002 $39,100 $3,500 $35,600 4.70 $1,673.20 $3,346.40 2001 $38,300 $3,500 $34,800 4.30 $1,496.40 $2,992.80 2000 $37,600 $3,500 $34,100 3.90 $1,329.90 $2,659.80 1990 to 1999 CPP contribution rates, maximums and exemptions 1990 to 1999 Year Maximum annual pensionable earnings Basic exemption amount Maximum contributory earnings Employee and employer contribution rate (%) definition: Employee and employer contribution rate Maximum annual employee and employer contribution Maximum annual self-employed contribution definition: Maximum annual self-employed contribution 1999 $37,400 $3,500 $33,900 3.50 $1,186.50 $2,373.00 1998 $36,900 $3,500 $33,400 3.20 $1,068.80 $2,137.60 1997 $35,800 $3,500 $32,300 2.925 Footnote * $944.78 $1,889.55 1996 $35,400 $3,500 $31,900 2.80 $893.20 $1,786.40 1995 $34,900 $3,400 $31,500 2.70 $850.50 $1,701.00 1994 $34,400 $3,400 $31,000 2.60 $806.00 $1,612.00 1993 $33,400 $3,300 $30,100 2.50 $752.50 $1,505.00 1992 $32,200 $3,200 $29,000 2.40 $696.00 $1,392.00 1991 $30,500 $3,000 $27,500 2.30 $632.50 $1,265.00 1990 $28,900 $2,800 $26,100 2.20 $574.20 $1,148.40 Footnote * For 1997, the CPP rate was adjusted to 3.0% with a payment on filing a return (max. $969). ... References Legislation CPP: 11.1(1) Contribution rate – 1966 to 1986 CPP: 11.1(2) Contribution rates after 1986 CPP: 11.2 First and second additional contribution rates CPP: 16 Maximum contributory earnings CPP: 17 Maximum pensionable earnings CPP: 19 Basic exemption CPP: 20 Year’s basic exemption CPP: Schedule 1 Contribution rates CPP: Schedule 2 First and second additional contribution rates Document navigation Next: Determine if a benefit is taxable Page details Date modified: 2025-02-25 ...

Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ... For taxation years 2003 to 2005, the flat rate is $15 per meal to a maximum of $45 per day. ... For those using the batching rate, they are entitled to claim an amount not exceeding US$30 per person per day for taxation years 2003 to 2005 and US$34 for 2006 and subsequent taxation years. ...

Meals and Lodging expenses Date Time in or Time out Location Restaurant Type Amount June 15 9:30 Oshawa June 15 Belleville Paradise Rest Lunch $ 9.20 June 15 Montréal Dunns Rest Dinner $ 22.99 June 15 Montréal Quebec Motel Ltd Lodging $ 64.50 June 16 Montreal Dunns Rest Breakfast $ 5.75 June 16 Belleville Paradise Rest Lunch $ 17.45 June 16 16:00 Oshawa Employees should keep the record book in case the CRA wishes to verify the expenses claimed. ... For taxation years 2003 to 2005, the flat rate is $15 per meal to a maximum of $45 per day. ... For those using the batching rate, they are entitled to claim an amount not exceeding US$30 per person per day for taxation years 2003 to 2005 and US$34 for 2006 and subsequent taxation years. ...