Search - 2005年 抽纸品牌 质量排名

Property 1 was acquired by Jackie in 2000 and he designated it as his principal residence from 2000 to 2005. ... He divides the rental portion of the selling price between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $175,000 = $56,000 Land: (40%) x ($30,000 ÷ $150,000) x $175,000 = $14,000 The breakdown between the land and the building was not shown on John's sale agreement. ... He divides the rental portion of the expenses of the outlays and expenses relating to the sale between the land and the building, based on the municipal assessment at the time of the sale: Building: (40%) x ($120,000 ÷ $150,000) x $10,500 = $3,360 Land: (40%) x ($30,000 ÷ $150,000) x $10,500 = $840 John can now determine if he has a recapture of CCA or a terminal loss on the rented part of the building. ...

[Footnote 1] Participation in HRMEPP during 2006 – 2007 represented 0.75% of the total MG population. ... [Footnote 5] The 2005 Employee Survey[Footnote 6] reported 38% of the 1,833 MGs had requested a development assignment. ... [Footnote 6] The 2005 results are substantially the same as those of 2002. ...

EP and NEP acquired in 2021 Calculation steps Normal rules Footnote 4 Under the AII UCC at the beginning of 2021 (Beginning UCC) $0 $0 Addition of EP $0 $300 Addition of NEP Footnote 5 $400 $100 Adjustment to addition = 50% × EP N/A $150 Half-year rule Footnote 6 ($200) ($50) Adjusted UCC for CCA calculation $200 $500 (i.e. $300 + $100 + $150 − $50) CCA rate 30% 30% CCA for 2021 = 30% × adjusted UCC ($60) ($150) UCC at the end of 2021 = Beginning UCC + addition (EP + NEP) for the year − CCA for 2021 $340 $250 (i.e. $300 + $100 − $150) CCA for 2022 = 30% × UCC at end of 2021 Footnote 7 ($102) ($75) UCC at the end of 2022 = UCC at the end of 2021 − CCA for 2022 $238 $175 Footnote 4 Under the normal rules, there is no EP. ... EP that is acquired and becomes available for use in 2024 Calculation steps Normal rules Footnote 12 Under the AII UCC at the beginning of 2024 (Beginning UCC) $0 $0 Addition of EP $300 $300 Adjustment to addition = 50% × addition Footnote 13 N/A $0 Half-year rule = 50% × addition ($150) N/A Adjusted UCC for CCA calculation $150 $300 CCA rate 30% 30% CCA for 2024 = 30% × adjusted UCC ($45) ($90) UCC at the end of 2024 = Beginning UCC + addition − CCA for 2024 $255 $210 (i.e. $300 − $90) CCA for 2025 = 30% × UCC at the end of 2024 Footnote 14 ($77) ($63) UCC at the end of 2025 = UCC at the end of 2024 − CCA for 2025 $178 $147 Footnote 12 Under the normal rules, there is no EP. ... You can depreciate equipment acquired after February 22, 2005, and before 2025, that would otherwise be eligible for Class 43.1 (subject to certain limited exceptions), at an accelerated CCA rate of 50% under Class 43.2. ...

Section 3: Commitments for the Canada Revenue Agency Low-Carbon Government: The Government of Canada leads by example by making its operations low-carbon Responsible Minister: All ministers Low-Carbon Government FSDS target(s) FSDS Contributing Action(s) Corresponding departmental action(s) Contribution by each departmental action to the FSDS goal and target Starting point(s) where available, and your choice of performance indicators for departmental actions Program(s) in which the departmental actions will occur Reduce GHG emissions from federal government buildings and fleets by 40% below 2005 levels by 2030, with an aspiration to achieve this reduction by 2025 Note: As a tenant organization, the CRA is only responsible for fleet GHG emissions reductions. ... GHG emissions from fleet: GHG emissions from fleet in fiscal year 2005–06 (base year): = 403 tonnes CO 2 e GHG emissions from fleet fiscal year 2016-17 = 237 tonnes CO 2e Percentage (%) change in GHG emissions from facilities from fiscal year 2005-06 to fiscal year 2016–17 = 41.2% Internal Services Ensure light-duty vehicles purchased are right-sized for operational needs and are the most fuel efficient in their class available at time of purchase based on Public Services and Procurement Canada's Government Motor Vehicle Ordering Guide. ...

Goal 1: Reduced greenhouse gas emissions (GHG) from operations Target Activity Output(s) Accountability Target 1.1 Target 1.1 By 2020, reduce GHG emissions from fleet by a minimum of 17% relative to 2005–2006 levels Measure: Annual GHG emissions from fleet FSDS Target: 6.1 1.1.1 Review and update CRA's implementation plan to reduce GHG emissions from fleet in absolute terms from 2005 levels. ... Goal 3: Improved sustainability in workplace operations Target Activity Output(s) Accountability Target 3.1 Target 3.1 Continue to update and adopt policies and practices to improve the sustainability of workplace operations Measure: Percentage of SD National Action Plan sustainable workplace operations activities met FSDS Target: 7.3 3.1.1 Review and update corporate policy instruments to integrate environmental considerations as part of their regular review cycle, where feasible (Annual) Reviewed/ updated policy instruments SIB 3.1.2 Review and update corporate policy templates to ensure environmental considerations are integrated in corporate policy instruments, where feasible (March 31, 2015) Reviewed/ updated templates SIB 3.1.3 Review and update the CRA Foundation Framework for Corporate Policy and the Corporate Policy Development and Administration Directive to ensure environmental considerations are integrated, as appropriate, in the development and administration of corporate policy (March 31, 2017) Reviewed/ updated policy and directive SIB 3.1.4 Review and update the CRA's National Surplus Electronic and Electrical Equipment (EEE) Disposal Implementation Plan (Annual) Reviewed and updated national Plan FAB / ITB 3.1.5 Work with PWGSC and local office employees to implement the No Waste program in additional facilities (Annual) The No Waste program in additional facilities FAB Target 3.2 Target 3.2 Continue to promote sustainable workplace operations to all employees through InfoZone and national SD events (i.e., Earth Day, Environment Week, Waste Reduction Week) Measure: Percentage of national SD events promoting sustainable workplace operations; number of SD initiatives promoted; number of updates to SD information on InfoZone FSDS Target: 7.3 3.2.1 Maintain and update the national SD website to promote national SD events, SD information, and best practices to employees (Annual) Maintained and updated national SD website SIB 3.2.2 Update the SD component on KnowHow to support SD and promote best practices for sustainable workplace operations to employees (March 31, 2015) Updated content HRB 3.2.3 Develop and promote national SD event toolkits to the SD Network to support branch, regional, and local initiatives (Annual) SD event toolkits developed and promoted SIB 3.2.4 Promote the SD online learning product to all employees through InfoZone and national SD events (Annual) SD learning product promoted SIB 3.2.5 Promote energy reduction best practices (e.g., equipment shutdown, use of power-saving features) to all employees through InfoZone and national SD events (Annual) Best practices promoted SIB 3.2.6 Promote waste reduction best practices (e.g., Green Office and Meeting Guide) to all employees through InfoZone and national SD events (Annual) Best practices promoted SIB 3.2.7 Promote CRA's toner cartridge recycling procedures to acquisition card holders and all employees through InfoZone and national SD events (Annual) Procedures promoted SIB 3.2.8 Promote the CRA Battery Recycling Guide to all employees through InfoZone and national SD events (Annual) Guide promoted SIB Target 3.3 Target 3.3 Maintain a minimum 8:1 average ratio of employees (i.e., full time equivalent) to printing units (i.e., desktop printers, standalone printers, network attached/LAN connected printers, multi-functional devices) where building occupancy levels, security considerations, and space configuration allow Measure: Employee to printing unit ratio FSDS Target: 7.3 3.3.1 Implement the requirements of the moratorium on the purchase of printing units (Annual) Moratorium maintained FAB / ITB 3.3.2 Maintain an up-to-date inventory of printing units (Annual) Updated inventory ITB Target 3.4 Target 3.4 By March 31, 2017, reduce multipurpose office paper use per employee by 38% from 2005–2006 levels Measure: Annual amount of office paper use; percentage reduction in annual office paper use FSDS Target: 7.3 3.4.1 Promote paper best practices (e.g., think before you print, duplex by default, CRA Paper Reduction Directive) to all employees (Annual) Best practices promoted SIB 3.4.2 Measure the annual amount of multipurpose office paper used per employee (i.e., full time equivalent) (Annual) Annual office paper use measured SIB Target 3.5 Target 3.5 By March 31, 2015, achieve a 1.15:1 average ratio of computing devices (i.e., desktop, laptop) to employee (i.e., full time equivalent) Measure: Device to employee ratio FSDS Target: 7.3 3.5.1 Maintain a moratorium on the purchase of desktops, laptops, and monitors without approval by the Technology Acquisition Service Centre and/or End User Asset Management (Annual) Moratorium maintained ITB 3.5.2 Maintain an up-to-date inventory of desktops, laptops, and monitors (Annual) Updated inventory ITB Target 3.6 Target 3.6 By March 31, 2015, 90% of desktops, laptops, and monitors have centralized power management settings Measure: Percentage of devices with centralized power management settings FSDS Target: 7.3 3.6.1 Establish defaults for optimum power management settings for desktops, laptops, and monitors (March 31, 2015) Optimum power management settings established ITB 3.6.2 Implement centralized power management settings for desktops, laptops, and monitors throughout the CRA (March 31, 2015) Centralized power management settings implemented ITB Target 3.7 Target 3.7 By March 31, 2017, attain Workplace 2.0 accreditation for 100% of new fit-ups and 50% of major refits where business cases support application of CRA Workplace 2.0 standards Measure: Percentage of new fit-ups with accreditation; percentage of major refits with accreditation FSDS Target: 7.3 3.7.1 Reduce the national average allocation of office accommodation per employee (i.e., full time equivalent) by implementing the CRA Workplace 2.0 standards where possible (March 31, 2017) Average allocation per employee reduced FAB 3.7.2 Improve the efficiency of space utilization in special purpose areas (e.g., records storage facilities, and furniture and equipment storage areas) (March 31, 2017) Space utilization improved FAB Green services Goal 4: Greener services Greening services management approach statement: The CRA is committed to further greening services to clients, taxpayers, and benefit recipients and will continue to leverage technology and improve systems to increase the availability of e-services to Canadians through the following implementation strategies that directly support the Federal Sustainable Development Strategy 2013–2016: Develop and enhance e-service options for clients, taxpayers, and benefit recipients Increase electronic tax filing Introduce and expand electronic options in CRA programs These implementation strategies are relevant to the CRA's operations and represent opportunities to reduce their environmental impact. Goal 4: Greener services Target Activity Output(s) Accountability Target 4.1 Target 4.1 Continue to develop and enhance e-service options for My Account, My Business Account, and Represent a Client Measure: Number of new/enhanced e-service options; number of registered users; percentage increase in annual logins FSDS Target: 7.4 4.1.1 Develop and enhance e-service options for My Account (Annual) E-service options developed ABSB 4.1.2 Develop and enhance e-service options for My Business Account (Annual) E-service options developed ABSB 4.1.3 Develop and enhance e-service options for Represent a Client (Annual) E-service options developed ABSB Target 4.2 Target 4.2 Continue to increase electronic filing of individual and business returns Measure: Percentage of electronic filing; percentage increase from previous year FSDS Target: 7.4 4.2.1 Increase electronic filing of individual returns (T1) (Annual) Electronic filing increased ABSB 4.2.2 Increase electronic filing of business returns (i.e., T2, GST/HST Returns and Rebates, and Specialty Business Returns) (Annual) Electronic filing increased ABSB Target 4.3 Target 4.3 By March 31, 2017, introduce and expand electronic options for CRA programs Measure: Number of new/enhanced e-service options; number of e-products delivered; number of registered users; number of apps developed FSDS Target: 7.4 4.3.1 Introduce additional e-document options to the T1 and T2 programs (March 31, 2017) E-document options introduced ABSB 4.3.2 Introduce additional e-delivery outputs to My Business Account (March 31, 2017) E-delivery outputs introduced ABSB 4.3.3 Introduce e-delivery options to Represent a Client (March 31, 2017) E-delivery options introduced ABSB 4.3.4 Introduce applications (apps) for smart phones and tablets to help businesses and taxpayers manage tax obligations (March 31, 2017) Apps developed ABSB 4.3.5 Introduce pre-authorized debit systems for individuals and businesses (March 31, 2017) Pre-authorized debit systems introduced ABSB 4.3.6 Introduce electronic training materials for the CRA investigators training course (March 31, 2017) Electronic training materials introduced CPB 4.3.7 Electronically based delivery of evidence to taxpayers' legal representatives and courtrooms (March 31, 2017) Electronic delivery of evidence CPB Acronyms ABSB – Assessment and Benefit Services Branch CPB – Compliance Programs Branch FAB – Finance and Administration Branch FSDS – Federal Sustainable Development Strategy HRB – Human Resources Branch ITB – Information and Technology Branch PAB – Public Affairs Branch SIB – Strategy and Integration Branch Page details Date modified: 2014-04-01 ...

This CRA Sustainable Development Strategy presents the results for Theme IV – Shrinking the Environmental Footprint – Beginning with Government. Theme IV: Targets and Implementation Strategies Greenhouse Gas Emissions and Energy Reducing greenhouse gas emissions The Government of Canada will reduce greenhouse gas emissions from its buildings and fleets by 17% below 2005 levels by 2020. ...

Computerized Records GST/HST memorandum 15.2 June 2005 Overview This memorandum explains the requirements under the Excise Tax Act (the Act), where business records are computerized, to retain and make available books and records, documents and other information for purposes of the verification of the goods and services tax/harmonized sales tax (GST/HST) charged and remitted on taxable supplies of goods and services as well as the tax paid on purchases. ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ...

Computerized Records From: Canada Revenue Agency GST/HST memorandum 15.2 June 2005 Overview This memorandum explains the requirements under the Excise Tax Act (the Act), where business records are computerized, to retain and make available books and records, documents and other information for purposes of the verification of the goods and services tax/harmonized sales tax (GST/HST) charged and remitted on taxable supplies of goods and services as well as the tax paid on purchases. ... Note – HST Reference in this publication is made to supplies taxable at 7% or 15% (the rate of the HST). ...

The Corporate Audit and Evaluation Branch (CAEB) completed a pre-implementation audit of the Project in 2005. ... The Verification Enforcement Business Intelligence Solution of the Research, Risk & Business Management Directorate will be responsible for this training, with the support of the Small and Medium Enterprises Directorate. ...

A communication / information tool and revised user guidelines will be developed by the end of the 2011-2012 fiscal year. 1.3 Monitoring and Reporting In order to ensure that leave is properly managed in the CRA, an adequate process must exist to track and report on emerging patterns and anomalies on an Agency, branch and regional level. ... In 2005 MSS and ESS were implemented, automating the capture of leave and time-recording data. ...