Search - 2005年 抽纸品牌 质量排名

The Board firmly supported the new level of personnel security screening: Reliability Status +. ... From 2004 to 2005, Mr. Bourke held the position of President of the Institute of Chartered Accountants of Alberta. ... John's office of Deloitte & Touche, LLP from 1984 until his retirement in 2008. ...

Example — Restriction on payment of rebates 2006 Effective April 1, 2007 Facts August 15, 2006 – Mr. ... September 25, 2006 – ABC’s corporate tax return, overdue from the 2005 taxation year, filed. ... Example — Mr. D — Cancellation of penalties and interest 2006 Effective April 1, 2007 Facts August 29, 2006 – Mr. ...

Exception – Switzerland ¶ 9. The instructions and requirements of this circular with regard to agents/nominees do not apply to agents or nominees residing in Switzerland. ... Management Fees [Footnote 6] Estate or Trust Income Interest Dividends Film Royalties [Footnote 24(i)] Other Including Copyright Royalties [Footnote 24(ii)] Immovable Property [Footnote 25] Algeria — 25 15 [Footnote 5] 15 15 Nil/15 [Footnote 26] 25 Argentina — 15 [Footnote 4], [Footnote 7] 12.5 [Footnote 5] 10/15 [Footnote 16] 15 [Footnote 27] 3/5/10/15 [Footnote 27] 25 Armenia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 21] 10 10 25 Australia — 15 [Footnote 4] 10 5/15 [Footnote 16] 10 10 [Footnote 33] 25 Austria — 15 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] Nil/10 [Footnote 37] 25 Azerbaijan — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 28] 5/10 [Footnote 28] 25 Bangladesh — 25 15 [Footnote 5] 15 10 10 25 Barbados 15 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4], [Footnote 5] 25 Belgium — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Brazil — 25 15/25 [Footnote 10] 15/25 [Footnote 16] 15/25 [Footnote 29] 15/25 [Footnote 29] 25 Bulgaria (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Cameroon — 25 15 15 15 15 25 Chile — 15 [Footnote 4], [Footnote 7] 10 [Footnote 13] 5/15 [Footnote 18] 10 [Footnote 30] 10 [Footnote 30] 25 China (PRC) [Footnote 1] — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Croatia — 15 [Footnote 4], [Footnote 7] 10 5/15 [Footnote 16] 10 10 25 Cyprus (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Czech Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Denmark — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Dominican Republic — 18 [Footnote 4] 18 [Footnote 4], [Footnote 5] 18 18 [Footnote 4] 18 [Footnote 4] 25 Ecuador — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 5/15 [Footnote 16] 15 [Footnote 31] 10/15 [Footnote 31] 25 Egypt — 154 15/25 [Footnote 5], [Footnote 11] 15 15 15 25 Estonia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Finland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 5] 10 [Footnote 5] 25 France — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 4], [Footnote 5], [Footnote 32] Nil/10 [Footnote 4], [Footnote 32] 25 Germany — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Guyana 10 25 15 [Footnote 5] 15 10 10 25 Hungary — 15 [Footnote 4] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Iceland — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 India — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15/25 [Footnote 16] 15/20 [Footnote 34] 10/15/20 [Footnote 34] 25 Indonesia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Ireland (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Israel — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Italy — 25 15 [Footnote 5] 15 10 10 [Footnote 5] 25 Ivory Coast — 25 15 15 10 10 25 Jamaica 12.5 [Footnote 4], [Footnote 5] 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10/12.5 [Footnote 4], [Footnote 35] 25 Japan — 25 10 [Footnote 5] 5/10/15 [Footnote 19] 10 10 25 Jordan — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Kazakhstan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kenya 15 25 15 [Footnote 4], [Footnote 5] 15/25 [Footnote 5], [Footnote 16] 15 [Footnote 4] 15 [Footnote 4] 25 Korea, Republic of — 25 15 [Footnote 5] 15 15 15 25 Kuwait — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Kyrgyzstan — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 10 [Footnote 41] Nil/10 [Footnote 41] 25 Latvia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Lithuania — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Luxembourg — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Malaysia (see ¶ 8) — 15 15 15 [Footnote 4] 25 15 25 Malta (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Mexico — 15 [Footnote 4] 10 [Footnote 5], [Footnote 12] 10/15 [Footnote 16] 10 [Footnote 38] Nil/10 [Footnote 38] 25 Moldova (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Mongolia (see ¶ 8) — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Morocco — 25 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4], [Footnote 39] 5/10 [Footnote 4], [Footnote 39] 25 Netherlands — 15 [Footnote 7], [Footnote 8] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 New Zealand — 15 [Footnote 4] 15 15 15 15 25 Nigeria — 25 12.5 [Footnote 4], [Footnote 5] 12.5/15 [Footnote 16] 12.5 [Footnote 4] 12.5 [Footnote 4] 25 Norway — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Oman — 15 [Footnote 4], [Footnote 7] 10 [Footnote 15] 5/15 [Footnote 22] 10 Nil/10 [Footnote 47] 25 Pakistan — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15 [Footnote 4] 15 [Footnote 4] 25 Papua New Guinea — 25 10 [Footnote 5] 15 10 10 25 Peru — 15 [Footnote 4], [Footnote 7] 15 10/15 [Footnote 16] 15 15 25 Philippines — 25 15 [Footnote 4], [Footnote 5] 15 [Footnote 16] 10 [Footnote 4] 10 [Footnote 4] 25 Poland — 15 [Footnote 4] 15 [Footnote 5] 15 10 10 25 Portugal — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Romania (see ¶ 8) — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Russia — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Senegal — 15 [Footnote 4], [Footnote 7] 15 [Footnote 5] 15 15 15 25 Singapore (see ¶ 8) — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Slovak Republic — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 41] Nil/10 [Footnote 41] 25 Slovenia — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 South Africa — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 6/10 [Footnote 37] 25 Spain — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sri Lanka — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 10 [Footnote 4] 10 [Footnote 4] 25 Sweden — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 47] Nil/10 [Footnote 47] 25 Switzerland [Footnote 42] — 15 10 [Footnote 5] 5/10/15 [Footnote 19] 10 [Footnote 36] Nil/10 [Footnote 36] 25 Tanzania 20 25 15 [Footnote 5] 20/25 [Footnote 16] 20 20/25 [Footnote 43] 25 Thailand — 15 15 [Footnote 5] 15 15 15 25 Trinidad and Tobago 10 25 10 [Footnote 5] 5/15 [Footnote 16] 10 10 25 Tunisia — 15 [Footnote 4] 15 [Footnote 4], [Footnote 5] 15 15/20 [Footnote 44] 15/20 [Footnote 44] 25 Ukraine 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 10 [Footnote 45] 25 United Arab Emirates — 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 47] 25 United Kingdom (see ¶ 8) — 15 [Footnote 7] 10 [Footnote 5], [Footnote 14] 5/15 [Footnote 16] 10 [Footnote 47] Nil /10 [Footnote 47] 25 United States — 15 [Footnote 8] 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 47] Nil/10 [Footnote 46] 25 Uzbekistan — 25 10 [Footnote 5] 5/15 [Footnote 16] 10 [Footnote 37] 5/10 [Footnote 37] 25 Venezuela — 25 10 [Footnote 5] 10/15 [Footnote 16] 10 [Footnote 36] 5/10 [Footnote 36] 25 Vietnam 7.5 15 [Footnote 4], [Footnote 7] 10 [Footnote 5] 5/10/15 [Footnote 20] 10 10 25 Zambia — 15 [Footnote 4] 15 [Footnote 4] 15 15 [Footnote 4] 15 [Footnote 4] 25 Zimbabwe 10 15 [Footnote 9] 15 [Footnote 5] 10/15 [Footnote 16] 10 10 25 Appendix B – Withholding Tax Rates on Amounts (Other Than Pensions and Annuities) Paid to Residents of Countries With Which Canada Has an Iincome Tax Convention Signed but Not Yet in Force (see Footnotes to Appendices) The following are countries for which, as of February 28, 2006, a convention with Canada has been negotiated or renegotiated and signed but has not yet entered into force. ... [Footnote 59] Under the old convention with Ireland (valid up to December 31, 2005), pensions and annuities derived by a resident of Ireland from sources in Canada are exempt from Canadian tax. ...

Implemented as follows:- 100% assistant commissioner contracts include SD commitments by March 31, 2005;- at least 5% EX /SM (EC) contracts include SD commitments by March 31, 2005;- at least 10% of EX /SM (EC) contracts include SD commitments by March 31, 2006; and- at least 15% of EX /SM (EC) contracts by March 31, 2007. ... (March 31, 2005) Sustainable development, wellness and human resources messages that promote the social aspect of SD FAB (SDD-SMPSD), ITB and HRB/- /- 3.2.2.3b- Communicate the social aspect of SD to the SD Network. ... (March 31, 2007) Communication materials and activities FAB (SDD-SMPSD) /- /- Next page Date modified: 2006-08-24 ...

Implemented as follows:- 100% assistant commissioner contracts include SD commitments by March 31, 2005;- at least 5% EX /SM (EC) contracts include SD commitments by March 31, 2005;- at least 10% of EX /SM (EC) contracts include SD commitments by March 31, 2006; and- at least 15% of EX /SM (EC) contracts by March 31, 2007. ... (March 31, 2005) Sustainable development, wellness and human resources messages that promote the social aspect of SD FAB (SDD-SMPSD), ITB and HRB/- /- 3.2.2.3b- Communicate the social aspect of SD to the SD Network. ... (March 31, 2006) Communication materials and activities FAB (SDD-SMPSD) /- /- Next page Date modified: 2005-10-17 ...

In 2005, the cooperative entered into an agreement with a provincial entity that provides funding for RGI housing. ... In 2005, the cooperative entered into an agreement with a provincial housing corporation in respect of the provision of RGI units at the complex. ... Pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation explains how to obtain a ruling and lists the GST/HST rulings offices. ...

(September 30, 2004) Completed Phase II data system FAB (RPSDD) /- /- 4.1.1.3- Input quarterly performance information on SD action plans. ... (March 31, 2005) Completed data management system for the EMS FAB (RPSDD)/ ITB and FAB (BPMSD)/- 4.1.2.4- Review the CRA Environment Policy. ... (March 31, 2005) Findings and recommendations document FAB (FAD)/- /- 4.2.1.5- Promote videoconferencing as a sustainable and efficient meeting option. ...

(Annual) Updated reporting system FAB (SDD-SMPSD) /- /- 4.1.1.3- Input quarterly performance information on SD action plans. ... (Annual) Quarterly report cards FAB (SDD-SMPSD) /- /- 4.1.1.5- Prepare annual performance report on sustainable development, and integrate SD input into CRA Annual Report. ... (March 31, 2005) Completed data management system for the EMS FAB (SDD-SMPSD)/ ITB and FAB (SMPSD)/- 4.1.2.4- Review the CRA Environment Policy. ...

(March 31, 2006) Updated reporting system FAB (SDD-SMPSD) /- /- 4.1.1.3- Input quarterly performance information on SD action plans. ... (Annual) Quarterly report cards FAB (SDD-SMPSD) /- /- 4.1.1.5- Prepare annual performance report on sustainable development, and integrate SD input into CRA Annual Report. ... (March 31, 2005) Completed data management system for the EMS FAB (SDD-SMPSD)/ ITB and FAB (SMPSD)/- 4.1.2.4- Review the CRA Environment Policy. ...

The entries to be made on the taxpayer's EFILE record would be as follows: F101 = 35,000 F135 = 23,000 F162 = 70,000 F222 = 969.75 F371 = 23,000 F5031 = 1,620.00 F5032 = 969.75 F5033 = 945.00 F5034 = 675.00 F5548 = 20,000 F5549 = 15,000 Example 2 A 45 year old taxpayer (resident in a province/territory other than Quebec) contributed to QPP only. ... The entries to be made on the taxpayer's EFILE record would be as follows: F101 = 48,000 F135 = 10,000 F162 = 50,000 F222 = 277.20 F310 = 277.20 F421 = 554.40 F5031 = 2,336.25 F5033 = 2,336.25 F5548 = 48,000 F5549 = 1 (for processing purposes) Example 3 A taxpayer (from any province/territory other than Quebec) is between 65 and 70 and contributed to both CPP and QPP. ... The entries to be made on the taxpayer's EFILE record would be as follows: Field 300 = $3,041.22 Field 301 = $466.67 Field 303 = $2,241.22 Field 5263 = $800 Field 5267 = $1,000 Field 5292 = $4,000 Field 5293 = $5,000 Spouse's net income = $1,800 Date modified: 2016-02-09 ...