Search - 2005年 抽纸品牌 质量排名

Net federal tax (lines 405 to 427, except lines 421 and 422) Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 423 – Family tax cut Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Net federal tax (lines 405 to 427, except lines 421 and 422) There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Date of Revision March 23, 2005 Legislative Reference Definition of “permanent establishment” in subsection 123(1) of the Act National Coding System File Number 11680-4 Effective Date January 1, 1991 for GST and April 1, 1997 for HST Table of Contents Issue Decision Fixed place of business through which supplies are made i) “Fixed place of business” ii) “Through which the particular person makes supplies” Fixed place of business of another person Electronic Commerce Examples Example No. 1 – Representative Office of a Foreign Bank Example No. 2 – Insurance Company Example No. 3 – Employee's home Example No. 4 – Travelling Salesperson Example No. 5 – Electronic commerce – Web site Example No. 6 – Electronic commerce – Web site hosting Example No. 7 – Electronic Commerce – Data Storage Example No. 8 – Electronic commerce – Digitized Products Example No. 9 – Storage of goods Example No. 10 – Leasing of Equipment Example No. 11 – Seabed Exploration Example No. 12 – Construction Example No. 13 – Dependent Agent Example No. 14 – Independent Agent Issue At issue is the meaning of the term “permanent establishment” as defined in subsection 123(1) of the Act. ... EXAMPLE NO. 6 – ELECTRONIC COMMERCE – WEB SITE HOSTING Facts: A non-resident ISP is in the business of hosting the Web sites of its various customers. ... EXAMPLE NO. 7 – ELECTRONIC COMMERCE – DATA STORAGE Facts: A non-resident company is in the business of supplying goods to customers worldwide. ...

Paul paid $40,000 for the tractor in 2005. Since the amount Bruce paid is less than the amount Paul paid, we consider Bruce's cost to be $40,000. ... If you do, you can carry it back for up to 3 years or carry it forward for up to 20 years for all non-capital losses incurred after 2005. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. ... Contributions 2006 2005 (in thousands of dollars) Contributions to the Province of Quebec in respect of the joint administration costs of federal and provincial sales taxes 131,403 127,173 Contribution to the Canadian Home Builders' Association to support the “Get It in Writing!” consumer information campaign – 335 131,403 127,508 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 11. ...

Name of employee Cost of equivalent coverage for yourself (X) % of the employee's premium you pay (Y) Jack $1,500 20% Jill $1,800 50% Sue $1,400 40% You have to do X × Y = Z calculation three times: For Jack: $1,500 × 20% = $300 For Jill: $1,800 × 50% = $900 For Sue: $1,400 × 40% = $560 Your limit is $300, the least of the amounts calculated for the three employees. ... Class 10 (30%) Include in Class 10, with a CCA rate of 30% general-purpose electronic data processing equipment (commonly called computer hardware) and systems software for that equipment, including ancillary data processing equipment, if you acquired them: before March 23, 2004, or after March 22, 2004, and before 2005, and you made an election. ... For more information, see Class 8 (20%). 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. ...

Example Fiscal period starting on May 1, 2015, and ending on April 30, 2016 Fiscal period start 060 |2|0|1|5| / |0|5| / |0|1| Y Y Y Y / M M / D D Fiscal period end 061 |2|0|1|6| / |0|4| / |3|0| Y Y Y Y / M M / D D A partnership’s fiscal period cannot exceed 12 months in length. ... Property acquired after February 22, 2005 and before 2020 may qualify for Class 43.2. 30% 43.2 Generally the same as Class 43.1 but for property acquired after February 22, 2005 and before 2020. ... Non-residents of Canada " 5 " for an individual, other than a trust; " 6 " for a corporation; " 7 " for a partnership (that is a partnership that is not a "Canadian partnership"); " 8 " for a trust other than a non-resident discretionary trust; or " 9 " for a non-resident discretionary trust. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 3. ... Capital assets Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 4. Accounts receivable 2006 2005 (in thousands of dollars) Accounts receivable – Government of Canada departments and agencies 8,044 115,454 Accounts receivable – External to the Government of Canada 924 979 Advances to employees 2,093 1,933 Salary overpayments 2,556 1,775 13,617 120,141 Less: Allowance for doubtful accounts (275) (63) 13,342 120,078 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 3. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 13. ... Contractual obligations Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 14. ... In addition to the amounts accrued, the Agency has estimated a further potential exposure in the amount of $49,019,000 ($14,843,000 as at March 31, 2005). ...

The Privacy Act delegation order was revised in 2012-2013 to be consistent with changes made to the Access to Information Act delegation order as per the Office of the Information Commissioner of Canada’s recommendation to “ Ensure that the Minister of National Revenue further amend the delegation order to ensure greater autonomy of the access to information coordinator.” ... The theme was “Privacy breaches – What do I need to know?” A wide range of activities were undertaken to promote the day over a week-long period, including: Delivery of awareness sessions to 1,294 employees on privacy breach management. ... The report acknowledges that the number of pages that needed to be reviewed by ATIP analysts responding to a request more than tripled since 2005, but the number of employees assigned to this task increased only moderately. ...

For example, 93% of individuals and 86.4% of corporations filed their returns on time for the 2005 tax year and, over the subsequent five years 97.4% of individuals and over 99% of corporations had filed their 2005 returns. ... Individual filers assessment programs 2007- 2008 2008-2009 2009-2010 2010- 2011 Confidence validity ($ million) $126 $120 $171 $162 Processing review ($ million) $190 $152 $201 $232 T1 matching ($ million) $574 $623 $615 $600 Our T1 Matching Program compares information on an individual’s tax return with information provided by third‑party sources, such as employers or financial institutions. ... Not started – No activities were begun by March 31, 2011, in relation to the deliverable. ...