Search - 2005年 抽纸品牌 质量排名

ITC entitlement on passenger vehicles and aircraft Percentage of use in commercial activities General registrants and public sector bodies GST/HST registered individuals and partnerships Financial institutions ≤ 10 % No ITC No ITC ITC = actual % of use >10 % to 50 % No ITC CCA based ITC* ITC = actual % of use >50 % to <90 % Full ITC CCA based ITC* ITC = actual % of use ≥ 90 % Full ITC Full ITC ITC = actual % of use * except where the use of the passenger vehicle or aircraft results in a taxable benefit under paragraph 6(1)(e) of the Income Tax Act (standby charge) 31. ... Step no. 2 – Calculation of maximum ITC available 5/105 × $2,160 (CCA) × [70% use in commercial activities ÷ 80% use (70% commercial activities + 10% exempt activities) for CCA purposes] =.0476 × $2,160 × 0.875 = $89.96 (maximum ITC available for the year) Ceasing use of passenger vehicle or aircraft- deemed acquisition ss 203(2) and 202(5) 41. ... In the first quarterly return of the following taxation year, the registrant will be required to add, when determining its net tax, the following 5% GST amount in respect of the passenger vehicle: A × B × C = [($3,000* – $2,400**) ÷ $3,000*] × $150 × 100% = $30.00 (ITC recapture / net tax addition) * 3 months × $1,000/month (consideration payable on the lease) **(maximum amount of consideration deductible for income tax purposes). ...

4.1.2 Small Producers of Wine April 2004 Revised March 2005* Overview Under the Excise Act, 2001 (the "Act") a small producer of wine is required to obtain a wine licence and to file monthly returns, but is not required to pay excise duty. ... Example 2 – post-transitional period 38. This example covers the period from July 1, 2004 to June 30, 2005, when the threshold must be calculated on a fiscal year basis. ... If the total sales for that period do not exceed $50,000, the licensee will again qualify as a small producer for the month of November 2005 and will evaluate their status each month thereafter. ...

A purchaser entered into a written agreement of purchase and sale in November 2005 to purchase a new residential complex. ... Where a new housing rebate is available, the following formula will apply to determine the amount of the 2008 transitional rebate: A × [0.01 – (B/A ÷ 6)] where A = Total consideration paid for the residential complex B = Total amount of any available rebate such as the new housing rebate In the example above, the 2008 transitional rebate would be equal to $2,240, as follows: $350,000 × [0.01 – ($7,560/$350,000 ÷ 6)] = $350,000 × [0.01 – 0.0216 ÷ 6] = $350,000 × [0.01 – 0.0036] = $2,240 25. ... For example, if 10% of the individual's tax paid was at the rate of 7%, 30% was paid at the rate of 6% and 60% was paid at the rate of 5%, the maximum rebate amount will be: = $6,300 + (30% × $1,260) + (10% × $2,520) = $6,300 + $378 + $252 = $6,930 Note: the above amounts reflect the maximum rebate amount available for an owner-built home. ...

Fact Sheet Bill C-259 – An Act to amend the Excise Tax Act On November 25, 2005, the Senate passed Bill C-259*, an Act to amend the Excise Tax Act (elimination of the excise tax on jewellery). ... Bill C-259 amended the wording of Section 5 to Schedule I of the Excise Tax Act, and had the following immediate impacts on the administration of the excise tax: The excise tax on all watches has been eliminated as of November 25, 2005. The excise tax on clocks adapted for household or personal use, except those specially designed for the use of the blind, will be increased to 10% of the amount by which the sale price or duty-paid value exceeds fifty dollars, as of November 25, 2005. ...

Any interest that accrued before January 1, 2005, is not eligible for consideration. ... Any penalty that accrued before January 1, 2005, is not eligible for consideration. ... Example An initial request made during the 2015 calendar year related to the failure to remit penalty that accrued during the 2005 and later calendar years is eligible for consideration. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Information – Parliamentary Appropriations- CRA financial information Next page: Unaudited Supplementary Financial Information- Financial Performance Information – Parliamentary Appropriations- Revenues administered by the Agency Unaudited Supplementary Financial Information Financial Performance Information – Parliamentary Appropriations Overview For 2005-2006, Parliament had approved planned spending for CRA in the amount of $3,028.9 million through the Main Estimates, as shown in CRA's 2005-2006 to 2007-2008 Corporate Business Plan. ... Offsetting these increases, the CRA returned $24.7 million in funding to the Treasury Board of Canada Secretariat pending the approval of the Offshore Trusts Initiative legislation and $7.0 million for Department of Justice costs incurred by the Agency between April 1, 2005 and December 31, 2005. ... Unaudited Previous page: Unaudited Supplementary Financial Information- Financial Performance Information – Parliamentary Appropriations- CRA financial information Next page: Unaudited Supplementary Financial Information- Financial Performance Information – Parliamentary Appropriations- Revenues administered by the Agency Date modified: 2006-11-23 ...

2015-16 Departmental Performance Report Previous page Next page Appendix E – Other Items of Interest Public Service Commission and Assessment of recourse reports The Canada Revenue Agency Act requires the CRA to include in its annual reporting a copy of any report produced under section 59 or a summary statement of any assessment produced under subsection 56(1). ... Benefit programs and benefit-related services delivered by the Canada Revenue Agency Six federal benefit programs Canada child tax benefit Disability tax credit Goods and services tax/harmonized sales tax credit Children’s special allowances Universal child care benefit – on behalf of Employment and Social Development Canada Working income tax benefit advance payments Twenty-nine ongoing benefit programs for provinces and territories Program 1 st year Program 1 st year British Columbia – BC family bonus 1996 Saskatchewan low-income tax credit 2000 Alberta family employment tax credit 1997 Newfoundland and Labrador – mother baby nutrition supplement 2001 New Brunswick child tax benefit 1997 Ontario child benefit 2007 New Brunswick working income supplement 1997 British Columbia low-income climate action tax credit 2008 Newfoundland and Labrador harmonized sales tax credit 1997 Ontario senior homeowners’ property tax grant 2009 British Columbia – BC earned income benefit 1998 Ontario sales tax credit 2010 Saskatchewan child benefit 1998 British Columbia harmonized sales tax credit 2010 Northwest Territories child benefit 1998 Nova Scotia affordable living tax credit 2010 Northwest Territories – territorial worker’s supplement 1998 Ontario energy and property tax credit 2011 Nova Scotia child benefit 1998 Northern Ontario energy credit 2011 Yukon child benefit 1999 Ontario trillium benefit 2012 Nunavut child benefit 1999 New Brunswick school supplement 2012 Nunavut – territorial worker’s supplement 1999 Prince Edward Island sales tax and credit 2013 Newfoundland and Labrador child benefit 1999 British Columbia early childhood tax benefit 2015 Newfoundland and Labrador seniors’ benefit 1999 Ten one-time payment programs Program 1 st year Program 1 st 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 Ontario sales tax transition benefit 2010 One hundred and two data exchange and data transfer services Sixty-five income verification data exchanges using File Transfer Protocol (FTP) with provinces and territories to support programs Ten national child benefit supplement data exchanges with provinces and territories to facilitate the calculation of social assistance Seven 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 Eight data exchanges and transfers to support the Nova Scotia pharmacare program, the British Columbia low-income climate action tax credit/BC harmonized sales tax credit, Ontario senior homeowners property tax grant, Ontario sales tax credit, Ontario energy and property tax credit/Northern Ontario energy credit, Ontario trillium benefit, Prince Edward Island sales tax credit and to assist the ministère du Revenu du Québec in administering the Quebec Taxation Act Ten data exchanges and data transfers to support federal administration of the employment insurance family supplement, guaranteed income supplement, Canada learning bond, Canada education savings grant (basic grant and additional grant), Canada disability savings bond, Canada disability savings grant, Old Age Security recovery tax, universal child care benefit and employment insurance long tenured workers program Previous page Next page Date modified: 2016-11-14 ...

Historical Table 1- Yearly Record of Returns Filed 1967 to 2005 Tax year Number of returns, taxable returns Total Inc. assessed, taxable returns $ Total deductions, taxable returns $ Exemption, taxable returns $ Taxable Inc. assessed, taxable returns $ Total tax, taxable returns $ Total number of non-taxable returns Total Inc. assessed, non-taxable returns $ Total number of returns filed, all returns Total Inc. assessed, all returns $ 1967 6655683 36241861 13881572. 22381581 4190467 1478012 1595352 8133695 37837213 1968 6966914 40161472 14451814. 25728508 5061944 1528270 1618145 8495184 41779617 1969 7363963 44911412 15141584. 29787596 6536670 1518103 1555861 8882066 46467273 1970 7641731 49266158 15675022. 33599746 7520593 1541676 1559251 9183407 50825409 1971 7372571 53356187 15521230. 37839735 8386495 2160721 2659344 9533292 56015531- 1972 8081015 62903008 5538743 18237716 39133153 9859053 2300990 3345550 10382005 66248558 1973 8494519 73601247 6606354 19893476 47131452 11390987 2509343 4150559 11003862 77751806 1974 8930232 89639654 9758285 21899025 58000887 13768733 2671938 5145476 11602170 94785130 1975 8491745 101683693 11450031 22901581 67348749 15569404 3510655 9020052 12002400 110703745 1976 8806731 117297437 14124321 25790901 77395179 17772650 3535981 9997699 12342712 127295136- 1977 8764718 127725229 15750143 27671383 84309601 19048916 3821173 12154231 12585891 139879460 1978 8813289 140839986 17314186 29587975 93944189 20310849 5507024 16173122 14320313 157013108 1979 9465786 161964289 21417781 34032611 106514290 23844253 5216369 15376637 14682155 177340926 1980 9906842 187197763 24651238 38265726 124282657 29112200 4858036 15315063 14764878 202512826 1981 10430624 217440319 28336870 43604225 145499231 34702765 4748517 16553360 15179141 233993679- 1982 10428026 238280440 28949448 48925305 158272281 38680627 4792837 17808983 15220863 256089423 1983 10201400 244275890 32225741 50917702 160008054 38874007 5101540 20965256 15302940 265241146 1984 10650238 263080363 34606417 55194561 172135949 42617467 4901943 20595929 15552181 283676292 1985 11247093 288506657 39258345 60412931 187355047 48086071 4617393 19044971 15864486 307551628 1986 12537620 314528227 45487841 66895128 200955454 54278694 4000440 13183779 16538060 327712006- 1987 13063790 340118657 50192499 68979861 219327895 61708033 4007560 13142090 17071350 353260747 1988 12843870 373075005 31297891 18397773 341991004 67452084 4736000 20314052 17579870 393389057 1989 13402180 411109054 34786006 19384443 376271610 77701499 4729870 20735748 18132050 431844802 1990 13795990 433602644 33534863 20582120 399718985 83490809 4962740 21471578 18758730 455074222 1991 13710450 442529923 36338377 21177115 405591109 84348019 5340380 23164501 19050830 465694424- 1992 13550800 451026571 42005498 21925004 408465655 83893577 5886270 39481793 19437070 490508364 1993 13569050 460741617 49581486 21723210 410973628 85923390 6260190 42644605 19829240 503386222 1994 13695490 499158103 79793781 21955528 418915574 88503824 6458020 47690769 20153510 546848872 1995 14026670 486535847 47778276 22539084 438523844 93817146 6487920 43549547 20514590 530085394 1996 14172530 505075995 50421416 22913917 454418342 98844575 6633450 44025595 20805980 549101590- 1997 14420020 532393053 52590221 23527916 479618589 104833384 6703790 44751118 21123810 577144171 1998 14576970 558180829 52672536 24335156 504875097 106381467 6806890 46746938 21383860 604927767 1999 14925250 594350572 55274518 26056905 538332966 115288370 6956950 48952591 21882200 643303163 2000 15411650 647253962 48626454 28594057 586791097 126690368 6825350 48298489 22237000 695552451 2001 15601588 666177772 49046898 28161052 606524907 120462915 6990192 51411911 22591780 717589683- 2002 15516180 680430975 48321559 29114289 622452227 121090222 7337480 55730644 22853660 736161619 2003 15836090 703334650 50222783 30452903 643249389 125138919 7302200 55782344 23138290 759116994 2004 16172670 751139900 55162800 32209600 684420100 133903900 7355010 56924000 23527680 808063829 2005 16298050 799409700 58782300 32659400 727772800 142019500 7583490 62001000 23881540 861410744000 Date modified: 2008-05-06 ...

Subsection 211(1) – Definition of “contact information” May specify other information in respect of a holder of a business number that may constitute “contact information” Headquarters Positions Director General, Business Returns Directorate Director, Business Registration and Corporation Programs Division History: Delegation in respect of subsection 211(1) was approved on July 19, 2011. ... Subsection 273(2) Notify the person of the decision Headquarters Positions Director General, Tax and Charities Appeals Directorate Director, Tax and Charities Appeals Manager, Tax and Charities Appeals Directorate History: Delegation in respect of subsection 273(2) was amended on November 6, 2014 and July 12, 2005. ... Subsection 288(8) May authorize the sale or disposition of property ` Headquarters Positions Director General, Collections Director, Collections Field Positions Director, Tax Services Office Assistant Director, Revenue Collections Assistant Director, Revenue Collections and Client Services Manager, Revenue Collections Manager, Revenue Collections and Client Services History: Delegation in respect of subsection 288(8) was amended on November 6, 2014. ...

" rollover provisions "; as election provisions, these allow a taxpayer to defer income amounts that would otherwise arise on the transfer of property to a taxable Canadian corporation. ... For example: a taxpayer has not complied with their filing requirement for the 2002 through 2005 taxation years. ... On November 10, 2005, the taxpayer submitted all of the tax returns requesting they be considered under the VDP. ...