Search - 2005年 抽纸品牌 质量排名

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. ... Do not include: dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange (we treat these amounts as interest, see Box 13 – Interest from Canadian sources); capital gains dividends (see Box 18 – Capital gains dividends); dividends paid to individuals who are not eligible for the federal dividend tax credit (see Box 14 – Other income from Canadian sources); eligible dividends (see Box 24 – Actual amount of eligible dividends); or taxable dividends, other than capital gains dividends, paid by a mortgage investment corporation to any of its shareholders (we treat these amounts as interest, see Box 13 – Interest from Canadian sources). ...

Box 24 – Actual amount of eligible dividends Enter the actual amount of eligible dividends, or the amount we deem to be eligible dividends. Eligible dividends are paid after 2005 by corporations resident in Canada to individual shareholders resident in Canada. ... You can find more information about eligible dividends in Guide T4012, T2 Corporation – Income Tax Guide. ...

Canada Revenue Agency Financial Statements – Administered Activities Previous page Next page Canada Revenue Agency Notes to the Financial Statements – Administered Activities 14. ... As well, effective August 1, 2005 the Agency provides to the department of HRSDC collection services for certain accounts receivable under the Canada Education Savings Act, the Canada Student Loans Act, the Canada Student Financial Assistance Act, the Canada Pension Plan and the Old Age Security Act. ...

Highlights — Customs Services Innovating for the Future With the Customs Services business line, we continue to modernize our operations, introducing bold new initiatives designed to strengthen border security and streamline the movement of legitimate goods and people. ... Achieving this outcome is particularly challenging since our customs operations is one of the most complex in Government — providing service to more than 480 air, sea, and land border points. ... Expected outcome — Canadians' health, safety and business interests are protected, and Canada's economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health and safety of society, and to Canada's economy Continue to seize a significant portion (40% to 50%) of all contraband drugs seized in Canada Prompt and appropriate response to all known cases of significant threats to the health, safety and security of Canadians prevention of the entry of inadmissible persons and prohibited goods investigations of dumped or subsidized imports enforcement actions from international threat identification Implementation of Officer Powers at eight ports by March 31, 2004 Modernization of memoranda of understanding with key government departments and agencies to allow, among other things, information sharing and intelligence gathering, joint priority setting for compliance improvement and performance reporting, by March 31, 2005 Increased examinations and detection of contraband across all major categories Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Compliance across border programs is above 90% Develop improved trade compliance data collection mechanisms by March 31, 2004 Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Overall client satisfaction with Customs services is above 77% benchmark 95% of service standards are met (e.g., border wait times, release on minimum documentation, Pre-Arrival Review System release) Certainty and consistency for international trade and travel A secure border with the United States that facilitates the movement of low-risk people and goods Negotiation and implementation of customs procedures and trade policy instruments related to new free trade agreements with Singapore, Central America Four, Free Trade Area of the Americas, CARICOM and the new WTO Round by March 31, 2005 Through participation in international organizations such as the World Trade Organization, World Customs Organization and Asia Pacific Economic Cooperation, influence international standards for rules on customs tariffs, dumping and subsidy determinations, valuation and origin of goods, admissibility, trade incentives and compliance management Knowledgeable and skilled workforce is in the right place at the right time Recruit 340 Customs officers by March 31, 2004 Phase II Officer Powers training to 456 customs inspectors by March 31, 2004 60% of staff receiving Customs Inspector Recruit Training Program will become inspectors in their first year on staff Specialized interdiction and enforcement training for 1,200 to 1,500 Customs officers by March 31, 2004 Previous page | Next page Date modified: 2003-07-03 ...

Audited Financial Statements – Agency Activities Previous page Next page Notes to the Financial Statements – Agency Activities 1. ... The CCRA Act was amended, on December 12, 2005, and renamed the Canada Revenue Agency Act (CRA Act). ...

Target date of Fiscal Year 2009-2010 Release 2.0 – April 2009 Release 2.1 – October 2009 In progress and on track Piloting a model that predicts the collections yield of a non-filer population. ... DMM06 – Predicts the likelihood that a debt will eventually be written off superseding DMM06. DMM08 – Predicts the tax potential for a debtor for an outstanding return for any of the previous three tax years. 2. ...

Schedule B – Other Items of Interest Previous page Next page This schedule contains detailed action plans and covers sustainable development and the benefit programs and benefit-related services delivered by the Canada Revenue Agency (CRA). ... Target date of Fiscal Year 2009/10 Release 2.0 – April 2009 Release 2.1- October 2009 COMPLETED Piloted a model that predicts the collections yield of a non-filer population. ... For more information on our Sustainable Development performance, please go to: www.cra.gc.ca/sds Benefit Programs and Benefit-Related Services Delivered by the CRA Six Federal Benefit Programs Canada Child Tax Benefit Children’s Special Allowances Disability tax credit Goods and services tax / harmonized sales tax credit Universal Child Care Benefit [Footnote 1] Working income tax benefit advance payments [Footnote 1] On behalf of Human Resources and Skills Development Canada 20 Ongoing Benefit Programs for Provinces and Territories 1 st Year British Columbia – BC Family Bonus 1996 Alberta Family Employment Tax Credit 1997 New Brunswick Child Tax Benefit 1997 New Brunswick Working Income Supplement 1997 Newfoundland and Labrador Harmonized Sales Tax Credit 1997 British Columbia – BC Earned Income Benefit 1998 Saskatchewan Child Benefit 1998 Northwest Territories Child Benefit 1998 Northwest Territories – Territorial Worker’s Supplement 1998 Nova Scotia Child Benefit 1998 Yukon Child Benefit 1999 Nunavut Child Benefit 1999 Nunavut – Territorial Worker’s Supplement 1999 Newfoundland and Labrador Child Benefit 1999 Newfoundland and Labrador Seniors’ Benefit 1999 Saskatchewan Low-Income Tax Credit 2000 Newfoundland and Labrador – Mother Baby Nutrition Supplement 2001 Ontario Child Benefit 2007 British Columbia Low Income Climate Action Tax Credit 2008 Ontario Senior Homeowners’ Property Tax Grant 2009 Nine One-Time Payment Programs Tax Year Relief for Heating Expenses (federal) 2000 British Columbia – BC Energy Rebate 2001 Alberta Energy Tax Refund 2001 Ontario Taxpayer Dividend 2001 Nova Scotia Taxpayer Refund 2003 Energy Cost Benefit (federal) 2005 Alberta 2005 Resource Rebate 2005 Ontario Home Electricity Relief 2006 British Columbia Climate Action Dividend 2008 46 Data Exchange and Data Transfer Services Twenty-three income verification data exchanges with provinces to support programs Eleven NCB Supplement data exchanges with provinces and territories to facilitate calculation of social assistance Four data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario Child Care Supplement and Quebec Family Allowance programs Two data exchanges and transfers to support the new Nova Scotia Pharmacare program and to assist the ministère du Revenu du Québec in the administration of the Quebec Income Tax Act Four data exchanges and data transfers to support federal administration of EI Family Supplement, Canada Learning Bond, Additional Canada Education Savings Grant, and Guaranteed Income Supplement Previous page Next page Date modified: 2009-11-05 ...

Schedule B – Other Items of Interest Previous page Next page Schedules This schedule contains detailed action plans and covers sustainable development and the benefit programs and benefit-related services that the CRA delivers. ... Fiscal year 2009-2010 Release 2.0 – April 2009 COMPLETED 2. Fully operational risk scores are scheduled for business programs by 2011. 2011 The automation of enhanced risk scoring for other revenue lines is subject to the availability of CRA funding. ... Benefit Programs and Benefit-Related Services Delivered by the CRA Six Federal Benefit Programs Canada Child Tax Benefit Universal Child Care Benefit [Footnote 1] Children’s Special Allowances Goods and services tax / harmonized sales tax credit Disability tax credit Working income tax benefit advance payments [Footnote 1] On behalf of Human Resources and Skills Development Canada 20 Ongoing Benefit Programs for Provinces and Territories 1 st Year 1 st Year British Columbia – BC Family Bonus 1996 Yukon Child Benefit 1999 Alberta Family Employment Tax Credit 1997 Nunavut Child Benefit 1999 New Brunswick Child Tax Benefit 1997 Nunavut – Territorial Worker’s Supplement 1999 New Brunswick Working Income Supplement 1997 Newfoundland and Labrador Child Benefit 1999 Newfoundland and Labrador Harmonized Sales Tax Credit 1997 Newfoundland and Labrador Seniors’ Benefit 1999 British Columbia – BC Earned Income Benefit 1998 Saskatchewan Low-Income Tax Credit 2000 Saskatchewan Child Benefit 1998 Newfoundland and Labrador – Mother Baby Nutrition Supplement 2001 Northwest Territories Child Benefit 1998 Ontario Child Benefit 2007 Northwest Territories – Territorial Worker’s Supplement 1998 British Columbia Low Income Climate Action Tax Credit 2008 Nova Scotia Child Benefit 1998 Ontario Senior Homeowners’ Property Tax Grant 2009 Nine One-Time Payment Programs Tax Year Tax Year Relief for Heating Expenses (federal) 2000 Energy Cost Benefit (federal) 2005 British Columbia – BC Energy Rebate 2001 Alberta 2005 Resource Rebate 2005 Alberta Energy Tax Refund 2001 Ontario Home Electricity Relief 2006 Ontario Taxpayer Dividend 2001 British Columbia Climate Action Dividend 2008 Nova Scotia Taxpayer Refund 2003 61 Data Exchange and Data Transfer Services Thirty-five income verification data exchanges with provinces to support programs Eleven National Child Benefit Supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Five data transfers with provinces to support top-ups for CRA-administered child benefit programs Two data transfers of income and child information to support administration of the Ontario Child Care Supplement and Quebec Family Allowance programs Three data exchanges and transfers to support the new Nova Scotia Pharmacare program, the British Columbia Low Income Climate Action Tax Credit, and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Five data exchanges and data transfers to support federal administration of the EI Family Supplement, Canada Learning Bond, Additional Canada Education Savings Grant, Registered Disability Savings Plan, and Guaranteed Income Supplement Previous page Next page Date modified: 2010-11-02 ...

Section 3 – Introduction to the Canada Revenue Agency (CRA) Previous page Next page Biographies Chair of the Board of Management Richard (Rick) Thorpe, CPA, CMA, FCMA Penticton, British Columbia Appointed: October 2013 for 4 years Chair, Board of Management Member, Audit Committee Member, Governance Committee Member, Human Resources Committee Member, Resources Committee Nominated by the federal government, Richard (Rick) Thorpe has more than 45 years of experience in the private and public sectors. ... He is a former volunteer Chair of the Fiscal Review Board for the City of Penticton (2010 to 2013), and has also served on non-profit boards, including Summerland Charity Shops Society (Penny Lane) 2010 to 2013, Agur Lake Camp Society, the Heart & Stroke Foundation of British Columbia and Yukon. ... He has also held senior positions in the federal Public Service, notably, he served as Assistant Secretary, International Affairs, Security and Justice Sector, Treasury Board Secretariat from 2008 to 2013, and as Deputy Chief, Corporate Services, Communications Security Establishment Canada from 2005 to 2008. ...

How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (12 months × €500 = €6000) Convert your total pension in 2005 and enter on line 115 (€6,000 × 1.5090 = $9,054) Calculate the taxable amount for 2005 (€6,000 × 50% = €3,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€6,000- €3,000 = €3,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€3,000 × 1.5090 = $4,527) The non-taxable amount claimed in 2005 will remain fixed at €3,000 for the entire time the pension is paid to that individual (except in the year of death). This amount will be converted in Canadian dollars in each of the following years using the average exchange rate for that year. 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 × 1.4237 = $8,627) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4237 = €4,271) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2006) 2007 Calculate your total pension in 2007 6 months × €510 = €3,060 6 months × €520 = €3,120 total €6,180 Convert your total pension in 2007 and enter on line 115 (€6,180 × 1.4691 = $9,079) Convert the non-taxable amount determined in 2005 and enter on line 256 (€3,000 x 1.4691 = $4,407) (amount from step 4 of example 1-2005, converted using the yearly average exchange rate of 2007) Example 2 (a person who will start receiving a social security pension for the first time in the year 2005): A Canadian resident receives a monthly social security pension of €500 per month as of September 1, 2005 from Germany. ... How is this pension taxed in 2005, 2006, and 2007? 2005 Calculate your total pension in 2005 (4 months × €500 = €2,000) Convert your total pension in 2005 and enter on line 115 (€2,000 × 1.5090 = $3,018) Calculate the taxable amount for 2005 (€2,000 × 50% = €1,000) (from the chart below, 50% of the total foreign pension received in 2005 is taxable) Calculate the non-taxable amount for 2005 (€2,000- €1,000 = €1,000) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2005 and enter on line 256 (€1,000 × 1.5090 = $1,509) 2006 Calculate your total pension in 2006 6 months × €500 = €3,000 6 months × €510 = €3,060 total €6,060 Convert your total pension in 2006 and enter on line 115 (€6,060 x 1.4237 = $8,627) Calculate the taxable amount for 2006 (€6,060 x 50% = €3,030) (from the chart below, 50% of the total foreign pension received in 2006 is taxable) Calculate the non-taxable amount for 2006 (€6,060- €3,030 = €3,030) (amount from step 1 minus amount from step 3) Convert the non-taxable amount for 2006 and enter on line 256 (€3,030 x 1.4237 = $4,314) The non-taxable amount claimed in 2006 will remain fixed at €3,030 for the entire time the pension is paid to that individual (except in the year of death). ...