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Estimating and Analyzing the Tax Gap Related to the Goods and Services Tax/Harmonized Sales Tax

It is estimated as follows (terms not defined earlier are defined below): TTL = (Tax Base × UE) × AETR The estimated Tax Base is the combined GST/HST base comprised of household expenditures, residential construction, and the expenditures of entities that produce GST/HST exempt services Footnote 2, including public sector bodies, listed financial institutions and certain other businesses. ... However, certain adjustments are made so that revenue forgone due to tax policy design is added back to AAT, and therefore, excluded from the GST/HST gap: AAT = GST/HST Revenue + POS + SmBus + S.87 + PVATHousing + TBPVAT The following highlights the adjustments that are made to account for leakages due to legitimate reasons, including the data sources and caveats related to these estimates. ... Catalogue no. 13-604-M No. 73. Return to footnote 3 referrer Australian Taxation Office (2015). ...
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T1 Preliminary Statistics 2017 edition (for the 2015 tax year)

Item 50: Non-capital losses of other years Line 252 of the return This is the unapplied non-capital losses reported on the 2005 to 2014 returns and claimed in 2015. ... Preliminary Table 1 General statement by province and territory of taxation Preliminary Table 2 All returns by total income class Preliminary Table 3 All returns by major source of income Preliminary Table 4 All returns by age and sex Preliminary Table 5 All returns by province and territory of residence Tables in CSV format The following tables are in available comma-separated value (CSV) format. ... Please refer to the explanatory notes for information about these tables Preliminary Table 1 General statement by province and territory of taxation Preliminary Table 2 All returns by total income class Preliminary Table 3 All returns by major source of income Preliminary Table 4 All returns by age and sex Preliminary Table 5 All returns by province and territory of residence Date modified: 2017-06-27 ...
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T4RIF Statement of Income From a Registered Retirement Income Fund

<rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Originals = O- Amendments = A- Cancel = C Note: An amended return cannot contain an original slip. <DTH_DT> Note: The following three tags are only required in the year of death of the plan holder.   <dy></dy> Day of Death- 2 numeric- T4RIF box 30- Day of the month that the recipient died (e.g. 04,31) <mo></mo> Month of Death- 2 numeric- T4RIF box 30- Month that the recipient died (e.g. 03,12) <yr></yr> Year of Death- 4 numeric- T4RIF box 30- Year that the recipient died (e.g. 2005)   </DTH_DT> <T4RIF_AMT>- All of the amounts are 9 numeric.- Enter dollars and cents. ...
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2010 CRA Individual Web Site User Survey

Since the last wave of this survey in 2005, use of all but one of the search methods the CRA site map has increased significantly. ... Most notably, there have been significant increases in satisfaction levels since 2005 for checking an RRSP deduction limit (92% in 2010 vs. 75% in 2005 and 83% in 2004), tracking a tax refund (90% vs. in 2010 vs. 73% in 2005 and 80% in 2004), and getting CCTB account information (85% vs. 71% in 2005 and 86% in 2004). ... Multiple Channel Use Fewer than one-third (31%) of surveyed Web site visitors used multiple channels phone and Web site to deal with the same issue at approximately the same time. ...
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CCRA Annual Report to Parliament 2002-2003

As we move closer to 2005, the BSC will play an increasingly pivotal role in helping us improve our understanding of good performance drivers. ... Exhibit 6: Strategic Outcome Statement Innovation Strategic Outcome: The CCRA is a leading-edge service organization. ... Customs Action Plan We invested heavily in state-of-the-art tools and technology to interdict weapons and contraband. ...
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CRA Annual Report to Parliament 2005-2006

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 7.3 b) Access to Information Processing Fees Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 8.2 Projects Asset Management Plan—CRA Asset Management Plan Expenditure Summary for 2005-2006 Unaudited Supplementary Financial Information Financial Performance Tables Table 8 Details on Project Spending Table 8.1 Projects Investment Plan—CRA Investment Expenditure Summary for 2005-2006 (in thousands of dollars) 2005-2006 Investment Plan Initiative Prior Years' Expenditures to March 31, 2005 Planned FTEs Planned Spending Actual FTEs Actual Spending Assessment and Benefit Services Branch Government On-line Round 4 1,977 41 3,604 52 4,421 Remittance Image Archiving and Retrieval 6,837 26 1,700 26 1,700 Individual Identification System Modification 10 1,000 12 811 Business Services Investment Envelope OLAS / OLP 32,669 9 570 9 608 GST/HST Redesign 64,689 371 36,132 372 43,329 GST Return Redesign 1 146 1 84 T2 Development 2,157 23 1,400 17 1,396 Sub-total 108,329 481 44,552 489 52,349 Taxpayer Services and Debt Management Branch Integrated Revenue Collections 13,207 128 16,857 109 15,139 Call Centre Enhancements 369 2 2,704 3 2,355 PAYDAC 33 2,366 24 1,614 Non-Tax Collections Systems Integration 31 2,000 35 2,122 Sub-total 13,576 194 23,927 171 21,230 Compliance Programs Branch Business Integration and System Support 9,699 100 8,569 100 8,256 Sub-total 9,699 100 8,569 100 8,256 Appeals Branch Fairness System Review 2,520 3 131 3 124 Sub-total 2,520 3 131 3 124 Public Affairs Branch Intranet Renewal 0 8 700 8 741 Sub-total 0 8 700 8 741 Information Technology Branch Business Intelligence BI/DS 5,248 27 3,000 22 2,587 Security Modernization 27 5,000 17 4,429 IT Infrastructure Envelope (SAI, E-Comm, DCR) Data Centre Recoverability 30,162 45 10,362 66 10,775 Service Availability 30,083 52 6,500 28 4,935 Data Centre St-Laurent 1,000 933 Data Centre Heron Road 1,000 1,000 Sub-total 65,493 151 26,862 133 24,659 Corporate Strategies And Business Development Branch Performance Measurement Program 1 15,101 25 2,710 13 1,279 Sub-total 15,101 25 2,710 13 1,279 Finance and Administration Branch Activity Based Costing (ABC) 930 40 40 Administrative Reform and Renewal (ARR) 13,026 2 3,772 2 3,772 FIS (including additional) 19,526 30 2,737 20 1,561 Sub-total 33,482 32 6,549 22 5,373 Human Resources Branch Agency Classification Standard (ACS) 2,865 8 1,606 1 213 HR Resourcing 5,560 3 160 1 81 COmpensation Service Delivery Renewal (Pay Comp/ESS/MSS) 21,119 206 21,855 115 21,658 HR Operational Tracking (CAS Org Position Mgt) 2,303 1 42 10 Sub-total 31,847 218 23,663 117 21,962 Total 280,047 1,212 137,663 1,056 135,973 1 Was Balanced Scorecard Unaudited Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 7.3 b) Access to Information Processing Fees Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 8.2 Projects Asset Management Plan—CRA Asset Management Plan Expenditure Summary for 2005-2006 Date modified: 2006-11-23 ...
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Disclosure of job reclassifications

Disclosure of job reclassifications January to March 2005 Branch Job Number Job Title Previous Classification New Classification Reason Potential Number of Position Reclassifications Appeals EX0145 Director General, Tax and Charities Appeals EX-02 EX-03 Change of duties 1 Assessment & Client Services MG0293 Manager, Linguistic Services AS-03 MG-02 Change of duties 1 Commissioner's Office EX0975 Corporate Secretary EX-01 EX-02 Change of duties 1 Compliance Programs EX0212 Director, Quality Assurance SM EX-01 Change of duties 1 Finance & Administration EX0992 Director, Policy & Program Development SM EX-01 Change of duties 1 Information Technology EX0839 Director General, Revenue & Accounting Systems EX-02 EX-03 Change of duties 1 Information Technology EX0998 Director, Information Technology- Atlantic CS-04 EX-01/IT Change of duties 1 Miscellaneous EX0238 Director, Montérégie/Rive-sud TSO & QRCC EX-01 EX-02 Change of duties 1 Date modified: 2005-04-29 ...
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Delegation under the

Delegation under the JOINT CANADA-UNITED STATES GOVERNMENT PROJETS REMISSION ORDER Administrative Consolidation Updated to February 23, 2005 Important note to users: This consolidation has been prepared for convenience of reference only and has no official sanction. ... Note: On December 12, 2005, the Canada Customs and Revenue Agency officially became the Canada Revenue Agency (CRA). Unless the context otherwise requires, any reference to the Canada Customs and Revenue Agency or the Commissioner of Customs and Revenue in documents issued before that date is to be read as a reference to the Canada Revenue Agency or the Commissioner of Revenue, as the case may be, in accordance with subsection 28(1) of the Canada Border Services Agency Act, S.C. 2005, c. 38. ...
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Summary of the Corporate Business Plan 2005-2006 to 2007-2008

By replacing current methods of exchanging client information for the GIS with FTP in 2005, service to clients will improve and senior citizens will be assured of receiving all the benefits to which they are entitled. ... Both of these projects are being implemented in 2005, and their administration will be supported by the CRA with an electronic data exchange of National Child Benefit Supplement information (for the CLB) and income information (for the ECESG) using FTP. ... Exhibit 5: Expected Results for Benefit Programs Expected Result Clients receive timely, accurate, and accessible information Indicators Targets Caller accessibility (% of callers who reach our telephone service) CCTB 80-85% GST/HST credit 80-85% (currently under review) Call service level (% of calls answered within two minutes of entering the queue) CCTB 80% GST/HST credit 80% Expected Result Assessment, eligibility determination, and payment processing are timely and accurate Indicators Targets Timeliness of benefit payments 99% Timeliness of processing 1 benefit applications/elections and account maintenance adjustments 98% Accuracy of processing benefit payments, applications, account maintenance adjustments 98% CCTB overpayment debt as % of payments issued 0.4% or lower # of programs and services administered for the provinces/territories and other government departments Maintain our partnerships, and expand them where it is feasible to do so CCTB take-up rate (can be measured only every five years) 95% Client satisfaction ratings Same level or higher than Baseline 2000 Annual Survey Client evaluation of products / satisfaction with service Maintain level from CCTB 1 st time applicants survey application instructions easy to understand 90% information received in the application process 90% application processing time 75% service received in the application process 90% Expected Result Non-compliance is identified and addressed Indicators Targets % of CCTB clients that receive the proper entitlement under random sample (Benefit Measurement Sample) 95% or more % of CCTB accounts reviewed 5% % of CCTB targeted reviews resulting in an adjustment 50% $ value of validation adjustments recouping benefits To be determined, once data begins to be available for analysis $ value of validation adjustments in favour of client To be determined, once data begins to be available for analysis 1 A complete list of external service standards can be found in Appendix E. ...
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What is a restricted farm loss?

You can carry an RFL incurred in tax years ending after 2005, back 3 years and forward up to 20 years. ... He calculates his capital gain as follows: Proceeds of disposition- (ACB + property taxes + interest) = capital gain. $200,000- ($160,000 + $5,000 + $5,000) = $30,000. ... Guide T4003, Farming and Fishing Income RC4060, Farming Income and the AgriStability and AgriInvest Programs Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide General Income Tax and Benefit Package Form T1A, Request for Loss Carryback IT322, Farm Losses Related links Reporting income and loss farmers and fishers Summary of loss application rules Date modified: 2017-01-03 ...

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