Search - 2005年 抽纸品牌 质量排名

Compliance (cont'd) Exhibit E- Customs Services Managing the Compliance Continuum Expected outcome- Canadians' health, safety, security, and business interests are protected, and Canada's economic growth is supported, through responsible border and trade management Anticipated Results Success Criteria Enhanced enforcement that expeditiously identifies and responds to threats to the security, health, and safety of society, and to Canada's economy National Advance Passenger Information / Passenger Name Record Program implemented Customs Controlled Areas implemented at major airports in 2002-2003 Memoranda of understanding with other government departments are in place by 2005, which provide for information sharing and intelligence data, the joint setting of priority areas in need of compliance improvement, and reporting on performance Increase the use of information technology throughout the Special Import Measures Act processes to enhance accessibility and reduce the administrative burden on all affected parties (particularly, small and medium-sized enterprises) Implement Officer Powers at Phase 2 sites Effective compliance management that enhances personal and economic security, and encourages partnerships and sustained compliance Over 50% of imports processed under Customs Self Assessment (CSA) by 2005 National NEXUS program for major land border offices (with the United States) 200,000 pre-screened, low-risk air travellers participating in Expedited Passenger Processing System (EPPS) by 2005 Administrative Monetary Penalties System (AMPS) fully operational Responsible services that encourage voluntary compliance and minimize the compliance burden without compromising security Established service standards are met and reported on Certainty and consistency for international trade and travel Agreement with U.S. on expedited process for low-risk commercial shipments Agreement with U.S. on joint programming for travellers Negotiation and implementation (administration and legislation) of customs procedures, and negotiation of trade policy instruments related to new free trade agreements with Singapore, the Central America Four, the Free Trade Area of the Americas (FTAA), and the new WTO Round by 2005 Prepared for implementation in 2002-2003 (administration and legislation) of the Canada- Costa Rica Free Trade Agreement Knowledgeable and skilled workforce supported by the appropriate tools, information, and technology to meet current and future program needs New Performance Measurement Framework for customs services, linked to Balanced Scorecard and supported by upgraded data collection systems, by 2003-2004 New customs officers staffed, equipped with x-ray and ionscan detection technology, and fully supported by Integrated Primary Inspection Line (IPIL) system Implementation of Learning Strategy with emphasis on Customs Inspectors and Superintendents, Client Services, and Compliance Verification Officers Date modified: 2002-03-21 ...

The first phase, the Customs Human Resources Profile of 2005, is our vision of the customs organization and workforce in 2005, along with national job profiles for the positions of customs inspector, compliance verification officer, and client services officer. These job profiles outline the skills and knowledge that will be needed in 2005, and provide the foundation for the training and learning strategies that will be developed to meet those needs in the coming years. ... NEXUS Highway – Officials from both Canada and the U.S. reviewed the NEXUS program following the events of September 11. ...

Federal EI premium rates and maximums Quebec EI premium rates and maximums Federal EI premium rates and maximums Year Maximum annual insurable earnings Rate (%) Maximum annual employee premium Maximum annual employer premium 2017 $51,300 1.63 $836.19 $1,170.67 2016 $50,800 1.88 $955.04 $1,337.06 2015 $49,500 1.88 $930.60 $1,302.84 2014 $48,600 1.88 $913.68 $1,279.15 2013 $47,400 1.88 $891.12 $1,247.57 2012 $45,900 1.83 $839.97 $1,175.96 2011 $44,200 1.78 $786.76 $1,101.46 2010 $43,200 1.73 $747.36 $1,046.30 2009 $42,300 1.73 $731.79 $1,024.51 2008 $41,100 1.73 $711.03 $995.44 2007 $40,000 1.80 $720.00 $1,008.00 2006 $39,000 1.87 $729.30 $1,021.02 2005 $39,000 1.95 $760.50 $1,064.70 2004 $39,000 1.98 $772.20 $1,081.08 2003 $39,000 2.10 $819.00 $1,146.60 2002 $39,000 2.20 $858.00 $1,201.20 2001 $39,000 2.25 $877.50 $1,228.50 2000 $39,000 2.40 $936.00 $1,310.49 1999 $39,000 2.55 $994.50 $1,392.30 1998 $39,000 2.70 $1,053.00 $1,474.20 1997 $39,000 2.90 $1,131.00 $1,583.40 Quebec EI premium rates and maximums Year Maximum annual insurable earnings Rate (%) Maximum annual employee premium Maximum annual employer premium 2017 $51,300 1.27 $651.51 $912.11 2016 $50,800 1.52 $772.16 $1,081.02 2015 $49,500 1.54 $762.30 $1,067.22 2014 $48,600 1.53 $743.58 $1,041.01 2013 $47,400 1.52 $720.48 $1,008.67 2012 $45,900 1.47 $674.73 $944.62 2011 $44,200 1.41 $623.22 $872.51 2010 $43,200 1.36 $587.52 $822.53 2009 $42,300 1.38 $583.74 $817.24 2008 $41,100 1.39 $571.29 $799.81 2007 $40,000 1.46 $584.00 $817.60 2006 $39,000 1.53 $596.70 $835.38 2005 $39,000 not applicable not applicable not applicable 2004 $39,000 not applicable not applicable not applicable 2003 $39,000 not applicable not applicable not applicable 2002 $39,000 not applicable not applicable not applicable 2001 $39,000 not applicable not applicable not applicable 2000 $39,000 not applicable not applicable not applicable 1999 $39,000 not applicable not applicable not applicable 1998 $39,000 not applicable not applicable not applicable 1997 $39,000 not applicable not applicable not applicable Information applicable to residents of Quebec only The province of Quebec administers the maternity, parental and adoption benefits for residents of Quebec. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 2 Use of Resources by Program Activity Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 4 Net Cost of Agency Unaudited Supplementary Financial Information Financial Performance Tables Table 3 Voted and Statutory Items 2005-2006 (in thousands of dollars) Vote Total Main Estimates Total Planned Spending Total Authorities 1 Actual Canada Revenue Agency 1 Program expenditures 2,317,891 2,599,655 2,598,979 2,511,897 5 Contributions 115,000 148,726 148,726 131,403 (S) Minister of National Revenue and Minister of Western Economic Diversification – Salary and motor car allowance 70 70 72 72 (S) Spending of revenues received through the conduct of its operations pursuant to section 60 of the Canada Revenue Agency Act 2 20,535 116,316 129,357 129,357 (S) Contributions to Employee Benefits Plan 408,400 408,400 406,182 406,182 (S) Children's Special Allowance payments 167,000 177,000 169,611 169,611 (S) Energy Costs Assistance Measures 357,654 357,654 (S) Spending of proceeds from the disposal of surplus Crown Assets 407 407 (S) Court Awards 831 831 Total Agency 3,028,896 3,450,167 3,811,819 3,707,414 1 For more details on the authorities approved after the Main Estimates, see Table 3.1 2 Respendable Revenue increase primarily related to the services provided by the Agency to the Canada Border Services Agency (CBSA) Table 3.1 Authorities approved after tabled Main Estimates The following table details the authorities approved for the Agency after the Main Estimates and reconciles with the Total Authorities shown in Table 3. (in thousands of dollars) 2005-2006 Main Estimates 3,028,896 Carry Forward from 2004-2005 165,375 Collective Agreements 145,395 Respendable Revenue adjustment for Information Technology services provided to CBSA 95,781 Maternity and Severance payments 45,664 Budget Measures Arising from the 2004-2005 Budgets 26,980 Children's Special Allowance adjustment 10,000 Expenditure Review Savings for Departmental Initiatives and Procurement reductions (36,780) Offshore Trusts Funding returned to Treasury Board of Canada Secretariat (TBS) (24,732) Department of Justice costs (April 1, 2005 to December 31, 2005 period) (6,998) Other 586 Planned Spending (RPP) 3,450,167 Energy Costs Assistance Measures 357,654 Respendable Revenue adjustment 13,401 Court Awards 831 Crown Assets Disposal 407 Children's Special Allowance adjustment (7,389) Reduction to rates – Employee Benefit Plans (3,252) Total Authorities at year-end 3,811,819 Unaudited Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 2 Use of Resources by Program Activity Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 4 Net Cost of Agency Date modified: 2006-11-23 ...

It equals: Decrease in the value=B65 * a¨6512*1+i71-65p656- B65 * a¨7112 =B65 * a¨65:6-12*1+i71-65p665 This shows that the decrease in the value represents the accumulated value at age 71 of the B65 that was not paid between age 65 and age 71. ... The individual became a member of the plan on January 1, 2005, turned 65 years old on January 1, 2013, and has decided to delay his retirement. ... Plan provisions Plan effective date: January 1, 2005 Benefit formula: 2.0% of indexed earnings for each calendar year Normal retirement age: 65 Normal form of pension: Joint and survivor with 66 2/3% survivor pension and guaranteed for 5 years Post-retirement indexing: Fully indexed to CPI Provision of DB limit projection: Yes Actuarial equivalence for delayed retirement: Yes Employee data Shareholder (Y/N): Yes; (connected person) Sex: Male Date of birth: October 1, 1948 Date of hire: January 1, 2005 Normal retirement date: October 1, 2013 Attained age: 66.25 Pensionable service: 10 years Pensionable earnings: Maximum for all years Actuarial assumptions Purpose of the valuation Maximum funding valuation under subsections 8515(6) and (7) of the Regulations Valuation date: January 1, 2015 Valuation rate (before retirement): i = 7.5% Salary increase: s = 5.5% Inflation rate (that is CPI): 4.0% Indexation of pension: CPI-1% Valuation rate (after retirement): i' = 4.37% (1.075/1.03 – 1) DB limit projection rate: 5.5% per annum after 2015 Mortality table: GAM83 Unisex 50% males and 50% females, 80% mortality rates (post-retirement only) Retirement date: January 1, 2018 Retirement age: 69.25 Spouse’s age Same as member Funding method: Projected Accrued Benefit Payment mode of retirement benefits: Monthly, in advance Mode of payment of normal cost (NC): Lump sum at the beginning of the year Review B65 =$2,697*8.75 =$23,599 b65.2565≤Svc<65.25 accrued in 2013 =$2,697*0.25 =$674 b66.2565.25≤Svc<66.25 accrued in 2014 =$2,770*1 =$2,770 b67.2566.25≤Svc<67.25 accrued in 2015 =$2,819*1 =$2,819 b68.2567.25≤Svc<68.25 accrued in 2016 =$2,819*1.055*1 =$2,974 b69.2568.25≤Svc<69.25 accrued in 2017 =$2,819*1.0552*1 =$3,138 b69.25 payable as of January 1, 2018 =$2,819*1.0553*1 =$3,310 B69.25Svc<65 =$2,819*1.0553*8.75 =$28,964 We have used the member’s age in the middle of the year of accrual for the adjustment factors and the maximum pension allowed under subsection 8504(1) of the Regulations during the year of accrual for periods of service after 65. ...

Individuals within this group had filed tax returns in 2005 and/or 2006 claiming that they had made a charitable donation during that year(s). ... Code 7-6 – Invalid – other Used when a case is closed for a reason that does not fall under any other code. ... Code 6 – Withdrawn-discontinued – Confirmed An appeal having been confirmed by the judge because an appellant withdrew or discontinued the appeal. ...

The accelerated tax reduction does not apply to 2005 and later tax years (see line 637 of the T2 Corporation Income Tax Return). ... The rate is 1% effective January 1, 2003; 2% effective January 1, 2004; 3% effective January 1, 2005; 5% effective January 1, 2006; and 7% effective January 1, 2007. ... T2 Corporation — Income Tax Guide. Publication No. T4012. Statistics Canada. ...

Government A passed legislation—the Safe Consumers Act (SCA) Footnote * —on January 10, 2002. ... Footnote * Pursuant to the SCA, Government A retained the responsibility for legislating the overall regulatory framework for the specific industry. ... Footnotes Footnote * The names of these Acts were invented for purposes of this example only. ...

Update March 28, 2013 General Income Tax Folio S5-F2-C1, Foreign Tax Credit consolidates, replaces, and cancels Interpretation Bulletin IT-270R3, Foreign Tax Credit, Interpretation Bulletin IT-395R2, Foreign Tax Credit – Foreign-Source Capital Gains and Losses, and Interpretation Bulletin IT-520 (consolidated), Unused Foreign Tax Credits – Carryforward and Carryback. ... The reference to resource royalties was removed from the discussion of taxes in general since they may be a payment for a specific right or privilege, or may be part of a regulatory scheme and moved to the discussion of examples of what will not be considered an income or profits tax, to address the situation where they may be structured as a tax. ¶1.6 (formerly included in ¶5 of IT-270R3) now includes an additional bullet to reflect the operation of subsection 126(4). ¶1.7 (formerly included in ¶5 of IT-270R3) has been revised to reflect the primacy of Canadian law for characterizing a transaction, and calculating the income for the purposes granting a foreign tax credit in accordance with the language of section 126. ¶1.9 (formerly included in ¶5 of IT-270R3) now includes a reference to documentary or stamp taxes in the examples of items not considered to be income or profits taxes in consideration of the CRA’s position on the general nature of these taxes. ¶1.10 (formerly included in ¶5 of IT-270R3) has been revised to change business income to net business income in the first sentence for greater clarity. ¶1.16 (formerly included in ¶7 of IT-270R3) now includes an example describing a taxpayer with different taxing and business countries. ¶1.25 (formerly included in ¶8 of IT-270R3) has been reworded to remove ambiguity as to whether foreign was meant to describe the other person or partnership and to better reflect paragraph (e) of the definition of non-business-income tax in subsection 126(7). ¶1.26 (formerly included in ¶8 of IT-270R3) now includes a reference to the amendments to the overseas employment tax credit contained in the Jobs and Growth Act, 2012; edited to remove redundancy. ¶1.29- 1.31 are new additions which replace and expand on the parenthetical comment in ¶8 of IT-270R3, which read: (subject to subsections 126(4.1) and (4.2), which concern the no economic profit and short-term security acquisitions rules, respectively) ¶1.32- 1.35 (formerly included in ¶11 of IT-270R3) has been revised to omit the last sentence of former ¶11 and to add a discussion on what is meant by paid by the taxpayer for the year. ¶1.39 replaces and expands on the partnership information contained within parenthesis at ¶1- 2 of IT-270R3. ¶1.41 (formerly included in ¶15 of IT-270R3) has been revised to de-emphasize the word spouse and place greater emphasis on the filing of a valid, foreign, communal return. ¶1.42 (formerly included in ¶16 of IT-270R3) has been expanded to reflect amendments to section 261 and the CRA’s position regarding consistency in exchange rate methodologies. ¶1.46 (formerly included in ¶20 of IT-270R3) has been revised to clarify the situation of income arising from property which pertains to or is incidental to a foreign business. ¶1.49 (formerly included in ¶21 of IT-270R3) now references the Canada-UK Income Tax Convention. ¶1.51 (formerly included in ¶22 of IT-270R3) now contains a sentence to address subsection 91(5). ¶1.52 is a new paragraph added to point out that where a treaty is applicable; the treaty may have its own income sourcing rules which supersede those of the Act, but only for the purposes of eliminating double taxation in accordance with the treaty. ¶1.53 (formerly included in ¶23 of IT-270R3) now includes the phrase or profit generating activities for greater clarity, as well as a bullet referencing transportation or shipping businesses. ¶1.54 is a new paragraph added to reflect the jurisprudence on additional factors and the weighting of various factors when determining the location of the source of the business income. ¶1.57 (formerly included in ¶25 of IT-270R3) has been revised to change place to physical place to remove ambiguity. ¶1.58 (formerly included in ¶26 of IT-270R3) contains new sentences that reflect additional factors concerning the situs of income and their weight, as judicially addressed. ¶1.62 (formerly included in ¶3 of IT-395R2) has been revised to add and title was transferred to the second sentence and to add the third sentence for greater clarity. ¶1.63 (formerly included in ¶3 of IT-395R2) has been revised to add the phrase under the Act to remove ambiguity and to differentiate between foreign deemed dispositions and deemed dispositions under domestic law. ¶1.65 (formerly included in ¶4 of IT-395R2) now includes examples and a discussion of the relative weighting of various factors for consideration. ¶1.69 is a new paragraph added to address TFSAs and RRSPs. ¶1.70- 1.72 (formerly included in ¶37 of IT-270R3) has been revised to reflect legislative changes effective for the 2005 and later tax years, to make reference to the additional definitions involved, and to reference Guide 5000-G, General Income Tax and Benefit Guide. ¶1.73 (formerly included in ¶40 of IT-270R3) has been revised to change the treaty in the example to the Canada-India Treaty. ¶1.76 (formerly included in ¶2 of IT-270R3) has been revised to match the marginal note of subsection 120(1). ¶1.79 (formerly included in ¶3 of IT-270R3) has been expanded to better explain the operation of section 114 and subparagraphs 126(1)(b)(ii) and 126(2.1)(a)(ii). ¶1.80 (formerly included in ¶30 of IT-270R3) now includes the phrase not under the laws of the foreign jurisdiction in the first paragraph for greater clarity. ...

For example, although the CCTB was paid to over 80% of families as of June 2005, the maximum annual benefit goes only to those with net income below $21,480. ... Ongoing Benefit Programs Administered by the CRA on Behalf of the Provinces and Territories British Columbia – BC Family Bonus British Columbia – BC Earned Income Benefit Alberta Family Employment Tax Credit Saskatchewan Child Benefit Saskatchewan Sales Tax Credit Yukon Child Benefit Northwest Territories Child Benefit Northwest Territories – Territorial Worker's Supplement Nunavut Child Benefit Nunavut Territorial Worker's Supplement New Brunswick Child Tax Benefit New Brunswick Working Income Supplement Nova Scotia Child Benefit Newfoundland and Labrador Child Benefit Newfoundland and Labrador – Mother Baby Nutrition Supplement Newfoundland Harmonized Sales Tax Credit Newfoundland and Labrador Seniors' Benefit In 2005-2006, we built on our reputation as an effective service provider by delivering two one-time payment programs for clients: the Alberta 2005 Resource Rebate, and the federal Energy Cost Benefit program. ... Our legislative flexibilities as an agency, our business expertise and the adaptability of our automated systems enable us to deliver income-tested benefit and credit programs, not only for the Government of Canada, but also for provinces and territories. 1 Compliance Levels Exhibited by Recipients of Canada Child Tax Benefits – Final Report, August 18, 2006 (target population as of November 2003). 2 Evaluation of the National Child Benefit Initiative – Synthesis Report, June 6, 2005, available at www.nationalchildbenefit.ca 3 NCB Progress Report 2004, published November 2005, available at www.nationalchildbenefit.ca Unaudited Previous page: Our 2005-2006 Results- Achieving Our Tax Services Strategic Outcome Next page: Our 2005-2006 Results- Our Program Activities Date modified: 2006-11-23 ...