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CRA Annual Report to Parliament 2005-2006
Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 2. Summary of significant accounting policies Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 4. Accounts receivable Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 3. ...
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Ineligible individuals
Appendix A – Self-assessment questionnaire – Am I an ineligible individual? ... Due diligence Risk assessment Fraud prevention Financial controls Protecting beneficiaries Resources Appendix C – Questions and Answers Appendix D – Checklist for registered organizations regarding ineligible individuals Appendix E – Definitions – Income Tax Act – 149.1(1) Appendix F – Authorities – Income Tax Act A. ... No → go to 10 Yes → go to 2 Was the offence criminal? No → go to 7 Yes → go to 3 Has a pardon been granted or a record suspension been ordered for this conviction? ...
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Annual Report to parliament 2010-2011
In progress – At least one activity related to the deliverable was not completed prior to the end of the fiscal year. Not started – No activities were begun by March 31, 2011, in relation to the deliverable. ... Initiative – Strengthen service to benefit recipients Deliverables Deliver outreach for benefit recipients to promote our services Status: Completed Initiative – Support business growth and partnerships Deliverables Implement benefit programs related to new HST agreements Status: Completed Initiative – Strengthen benefits delivery infrastructure Deliverables Modernized Taxfiler Representative Identification System Status: Completed Initiative – Ensure accurate payments Deliverables No deliverables were scheduled to be completed in 2010-2011. ...
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Farming and Fishing Income 2016
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. ...
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CRA Annual Report to Parliament 2005-2006
Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 10. ... These services include: 2006 2005 (in thousands of dollars) Accommodation – Public Works and Government Services Canada (PWGSC) 214,928 210,003 Employer's contribution to the health insurance plan and employee benefit plans – Treasury Board Secretariat (TBS) 177,879 162,603 Legal services – Justice Canada 50,828 49,051 Administration of National Collection Services – HRSDC 1 25,951 – Audit services – Office of the Auditor General of Canada 2,210 2,300 Workers' compensation benefits – TBS 2,120 2,053 Payroll services – PWGSC 1,542 1,560 475,458 427,570 1 Effective August 1, 2005, the control and supervision of the National Collection Services were transferred from HRSDC to the Agency. (b) Payables and receivables outstanding at year-end with related parties: 2006 2005 (in thousands of dollars) Accounts receivable – From other government departments and agencies 8,044 115,454 Accounts payable – To other government departments and agencies 8,749 20,506 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 10. ...
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CRA Annual Report to Parliament 2005-2006
Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 6. ... Net liabilities Audited Financial Statements – Agency Activities Notes to the Financial Statements – Agency Activities 7. ... Information about the severance benefits, measured as at March 31, is as follows: 2006 2005 (in thousands of dollars) Employee severance benefits, beginning of year 372,472 352,557 Cost for the year 113,936 41,568 Benefits paid during the year (25,410) (21,653) Employee severance benefits, end of year 460,998 372,472 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 6. ...
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What's new archive
What's new archive 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 2013 17-12-13 The RPD has updated chapters 4 and 6 of the RPP Technical Manual. ... Once an account is closed, the contract number may not be reused in the future). 01-05-11 Registered Plans Directorate publishes Compliance Bulletin no. 7 28-02-11 Update on rejected individual TFSA record from CRA (code 11, 37 and 72) 22-02-11 Question 16 of the "2005 RPP Consultation session" is modified- Incorrect pension payments- over and under payments 09-02-11 Frequestly Asked Questions on RESPs is updated: Question 6(j)- What is a post-secondary educational institution for the purposes of an EAP? ... For more information on what constitutes a complete application to register a pension plan or amend a registered pension plan, please refer to Frequently Asked Questions- Application to register or amend a registered pension plan. 24-09-07 Question 25 of the "Frequently Asked Questions" on RPPs (Designated plan waiver (no more accruals)) 23-08-07 Registered Plans Directorate publishes IC77-1R5 Deferred Profit Sharing Plans 29-06-07 Registered Plans Directorate publishes its fourth Compliance Bulletin 28-06-07 Question 6 of the "Frequently Asked Questions on PSPA"- PSPA benefit exclusion under paragraph 8303(5)(f) 20-06-07 Question 21 of the "Frequently Asked Questions"- Contributions for former employees of a predecessor employer 27-04-07 Section 11.1.3 of the Technical Manual is modified (Regulation 8503(4)(a)(iii)- Past Service Contributions) to specify that contributions in respect of post-1989 years are limited to the amount reasonably necessary to fund post-1989 benefits 27-04-07 Section 12.1.1 of the Technical Manual is modified (Regulation 8504(1)(a)(i)- Maximum for Connected Persons) to specify that the lesser of the defined benefit limit and 2% of earnings test must be done for every year of service 25-04-07 Money purchase limits, RRSP limits, YMPE, DPSP limits and Defined benefit limits 26-03-07 RPP Questions from the Industry (Questions 18, 19 and 20) 2006 19-09-06 Question 3 of the " Pension Adjustment (PA) Frequently Asked Questions " is modified (PAs not reported or incorrect PAs reported) 07-09-06 The Association of Registrars of the Universities and Colleges of Canada (ARUCC) has developed a sample form for proof of enrolment 08-06-06 Questions from the Industry, RPP Consultation Session (November 30, 2005) 13-02-06 Question 6 of the "Frequestly Asked Questions"- Foreign content rule for RRSPs and RRIFs 08-02-06 Registered Plans Directorate publishes its third Compliance Bulletin 11-01-06 New question 10 and ancillary changes to other "Frequently Asked Questions" on RESPs pursuant to Bill C-5 2005 14-11-05 Information on withholding tax requirements on payments from a registered retirement income fund (RRIF) 01-11-05 The Registered Plans Directorate Technical Manual on registered pension plans (RPP) is now available online on the RPP site. ...
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Canada Revenue Agency Departmental Performance Report 2013-14
Accordingly, this CRA sustainable development strategy tables present the results for commitments for Theme IV – Shrinking the Environmental Footprint – Beginning with Government based on the 2010-2013 FSDS. Implementation strategies for theme IV – Shrinking the Environmental Footprint – Beginning with Government Greenhouse gas emissions target The federal government will act now to reduce levels of greenhouse gas (GHG) emissions from its operations to match the national target of 17% below 2005 by 2020. ... Management processes and controls – By March 31, 2014, the CRA will ensure 75% of procurement management processes and controls include environmental considerations. ...
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IC93-3R2 - Registered Education Savings Plans
Basic CESG (20%) $500 annual limit (20% x $2,500 = $500). Basic CESG (20%) with carry forward $1,000 annual limit (20% x $5,000). ... The Alberta centennial education savings (ACES) plan grants were introduced by the Government of Alberta in 2005. ... Part VI – Contact and additional information Canada Revenue Agency 82. ...
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Rental Income 2016
Line 8230 – Other related income Line 8299 – Gross rental income Chapter 3 – Expenses Current or capital expenses Capital expenses – Special situations Personal portion Expenses you can deduct Prepaid expenses Line 8521 – Advertising Line 8690 – Insurance Line 8710 – Interest Line 8810 – Office expenses Line 8860 – Legal, accounting, and other professional fees Line 8871 – Management and administration fees Line 8960 – Maintenance and repairs Line 9060 – Salaries, wages, and benefits Line 9180 – Property taxes Line 9200 – Travel Line 9220 – Utilities Line 9281 – Motor vehicle expenses Line 9270 – Other expenses Expenses you cannot deduct Deductible expenses Line 9369 – Net income (loss) before adjustments Co-owners – Your share of line 9369 Line 9945 – Other expenses of the co-owner Line 9947 – Recaptured CCA Line 9948 – Terminal loss Line 9936 – Capital cost allowance Net income (loss) Line 18- Partnerships Line 9974 – GST/HST rebate for partners received in the year Line 9943 – Other expenses of the partner Line 9946 – Your net income (loss) Rental losses Renting below fair market value Chapter 4- Capital cost allowance What is capital cost allowance? ... For the current tax year, Samir deducts $270, calculated as follows: $1,000 × 135 ÷ 500 = $270 For the next year, Samir deducts $730 calculated as follows: $1,000 × 365 ÷ 500 = $730 If you dispose of the property, the tax treatment will vary depending on your situation. ... Part of the fees Paul can include in the building's cost = Building value ÷ Total purchase price × Expenses = $75,000 ÷ $90,000 × $5,000 = $4,166.67 The $4,166.67 is the part of the $5,000 in legal fees and land transfer taxes that relates to the purchase of the building, while the remaining $833.33 relates to the purchase of the land. ...