Search - 2005年 抽纸品牌 质量排名

Competent Authority Agreements and Notices Argentina Canada- Argentina agreement on Argentina’s Certification of Residency Form Barbados Change to withholding tax rate on management fees in the Canada-Barbados Tax Agreement Canada-Barbados Tax Agreement – Agreement between Competent Authorities regarding Article XVI Belgium Canada-Belgium Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Chile Changes to the withholding rates on interest and royalties and to the independent personal services Article in the Canada-Chile Tax Convention Change to withholding rate on dividends in the Canada-Chile Tax Convention China Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraphs 3(a)(iv) and 3(b)(iv) of Article 11 Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraph 3 of Article 11 Estonia Canada-Estonia Tax Convention – “Most Favoured Nation” provision takes effects to eliminate source-state taxation rights in respect of certain royalties France Agreement between Competent Authorities regarding Article 12 (Royalties) of the Convention between Canada and France Canada-France agreement concerning a reduction in French taxes on certain payments made to Canadian mutual fund organizations Canada- France agreement concerning the exemption from French tax for certain payments made to pension plans Germany German tax court has ruled in favour of a Canadian recipient of German social security pension Additional information regarding the change to the taxation of German social security pensions Change to the taxation of social security pensions received from Germany by a resident of Canada- beginning 2005 Italy Canada-Italy Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) How the new Canada-Italy Tax Convention affects the taxation of pension payments and social security benefits received Korea Canada-Korea Income Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Netherlands Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities regarding withholding tax on closed fonds voor gemene rekening (FGR) New Zealand Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) Norway Canada-Norway Tax Convention- Agreement between Competent Authorities regarding Article 10 (Dividends) Canada-Norway Tax Convention – Agreement between Competent Authorities regarding Article 11 (Interest) Switzerland Agreement between Canada and Switzerland on refunding Swiss tax on Canadian collective investment vehicle Canada- Switzerland agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention Memorandum of Understanding between the Competent Authorities of Canada and Switzerland United States Canada-U.S. Tax Convention – Arrangement signed between competent authorities on the exchange of Country-by-Country Reports Canada-U.S. ...

The personal example of leaders – including executives, managers, supervisors, team leaders, and anyone in a position of influence – speaks louder than any code. ... More information is available in the Managing Illness and Injury Process Tool – Medical Assessment. ... "Chief executive" means the deputy head or chief executive officer of any portion of the public sector, or the person who occupies any other similar position, however called, in the public sector (PSDPA, 2005). 5. ...

Summary of Basic Table 4: All Returns by Age and Sex, Prince Edward Island All taxfilers Age group Number of returns % of grand total Average Inc. assessed (in millions $) Total inc. assessed (in millions $) Taxable inc. assessed (in millions $) Total non-refundable tax cred. (in millions $) Average fed. tax Net fed. tax (in millions $) Under 20 5470 5.19 5056 27.7 27.6 7.7 12 0.1 20- 24 7780 7.39 15801 123 118.7 13.4 775 6 25- 29 8970 8.52 23227 208.4 190.5 16.3 1626 14.6 30- 34 8130 7.72 29079 236.4 219.7 14.3 2688 21.9 35- 39 8610 8.17 32214 277.2 256.2 14.7 3431 29.5 40- 44 9390 8.92 31769 298.4 273 17.9 2905 27.3 45- 49 11760 11.16 36079 424.2 385.4 23.8 3621 42.6 50- 54 9430 8.95 35548 335.2 298.1 17.9 3639 34.3 55- 59 10810 10.26 35983 388.8 342.4 19.7 3588 38.8 60- 64 5860 5.56 29210 171.2 155.1 10.3 2731 16 65- 69 6010 5.7 27401 164.6 145.9 13.5 2005 12 70- 74 4930 4.68 24145 118.9 107 11.3 1492 7.4 75 and over 8180 7.77 24705 202.1 178.8 20.5 1344 11 Total 105320 100 28258 2976.1 2698.6 201.3 2482 261.4 Males Age group Number of returns % of grand total Average Inc. assessed (in millions $) Total inc. assessed (in millions $) Taxable inc. assessed (in millions $) Total non-refundable tax cred. (in millions $) Average fed. tax Net fed. tax (in millions $) Under 20 2410 4.89 5297 12.7 12.7 3.3 15 0 20- 24 3860 7.83 18118 69.9 68.5 6.1 1258 4.9 25- 29 3970 8.06 25701 102.1 94.6 6.9 2039 8.1 30- 34 3870 7.85 33108 128.1 118.5 6.9 3314 12.8 35- 39 4410 8.95 36089 159.2 148.1 7.3 4138 18.2 40- 44 4580 9.31 37598 172.3 157.5 8.5 3921 18 45- 49 4920 10 44212 217.7 195.4 10.4 4884 24 50- 54 5230 10.61 41145 215 190.9 10.5 4462 23.3 55- 59 4460 9.06 44365 198 174.8 9.1 4808 21.5 60- 64 2590 5.26 39367 102 94.9 5.1 4217 10.9 65- 69 3040 6.18 33271 101.3 89.8 7 2948 9 70- 74 2280 4.63 29036 66.3 58 5.4 2223 5.1 75 and over 3630 7.37 27672 100.5 89.7 9.2 1763 6.4 Total 49260 100 33394 1645.1 1493.3 95.7 3293 162.2 Females Age group Number of returns % of grand total Average Inc. assessed (in millions $) Total inc. assessed (in millions $) Taxable inc. assessed (in millions $) Total non-refundable tax cred. ...

" ([1953] AC at 391) Footnote 8 Waters' Law of Trusts in Canada (2005) at page 726 notes: "physical health has long been recognized as a necessary complement of the mental well-being which education requires of its students. ...

The contract was from May 1, 2006, to August 16, 2006 (108 days). 3) No services in Canada anticipated in the future. 4) Total days present in Canada during the period (175 + 61 + 63 + 108) = 407 days. ... The contract was from October 15, 2005 to January 23, 2006 (99 days). 3) No services in Canada are anticipated in the future. 4) Total stay in Canada during the period (143 + 85 + 91 + 99) = 418 days. ... The contract period was from January 6, 2005 to April 16, 2005 (101 days). ...

Control of corporation Summary policy Date November 3, 2005 (Revised June 14, 2007) Reference number CSP-C28 Key words Control of corporation- Sanctions- Revocation Policy statement Charitable foundations cannot acquire control of any corporation. ... References Summary policy CSP-R12, Revocation Guidance CG-008, Confidentiality – Public information Guide T4033, Completing the Registered Charity Information Return Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, paras. 149.1(3)(c), (4)(c), ss. 149.1(12) and 188.1(3) Date modified: 2011-08-18 ...

Undue benefits Summary policy Date November 3, 2005 (Revised June 14, 2007) Reference number CSP-U02 Key words Undue benefits- Sanctions- Revocation Policy statement Under the Income Tax Act, a registered charity cannot confer on a person an undue benefit (for example, a transfer of property or other resources of the charity to a person who does not deal with the charity at arm's length or who is the beneficiary of a transfer because of a special relationship with a donor or charity.) ... References Summary policy CSP-R12, Revocation Guidance CG-008, Confidentiality – Public information Income Tax Act, R.S.C. 1985 (5 th supp.) c. 1, ss. 188.1(4), (5) and para. 188.2(1)(b) Date modified: 2011-08-18 ...

Change Objective 1: Core Business Transformation Exhibit 13: Customs Action Plan and Canada — U.S. Smart Border Declaration INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Transformation of our core business to better meet our mission Contraband Detection Technology Increased examinations and detection of contraband Advance Passenger Information/Passenger Name Record Implement with 20 carriers by March 31, 2004 Expansion to 14 more carriers by March 31, 2005 CANPASS—Air Implement pilot project at Vancouver and Toronto airports by March 31, 2004 NEXUS—Air Implement at Ottawa and Dorval by March 31, 2004 Implement at six other international airports by March 31, 2005 200,000 NEXUS-Air or CANPASS-Air users within five years of operation NEXUS—Highway Implement proximity card technology by March 31, 2004 Free and Secure Trade Implement FAST proximity card technology by March 31, 2004 Ferry Terminal/Marine Benchmarking Project Fully implement by March 31, 2004 G7 Implement electronic service options by March 31, 2004 Customs Self Assessment 50% of imports accounted for under Customs Self Assessment by March 31, 2005 Integrated Customs System Development of on-line facility for core infrastructure maintenance by March 31, 2004 G11 Extension to new Customs initiatives by March 31, 2004 Complete implementation by March 31, 2005 Exhibit 14: Future Directions INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Core business is under transformation to better meet our mission Timely implementation of Future Directions action plan for each client group Implementation of a common e-commerce infrastructure to deliver all critical e-commerce services by 2006 Increase participation in electronic filing to 50% of T1 returns by 2003-2004 and build the capacity to process 75% electronically in the next few years 10% of corporations invited to participate will file their T2 returns over the Internet in 2003 Exhibit 15: Federal and Provincial/Territorial Relationships INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Successful leveraging of CCRA systems expands service, eliminates duplication across all levels of government, and reduces overall cost to taxpayers Implementation of initiatives that support the Government's goal of providing Canadians with access to all information and key services at the time and place of their choosing by 2005 Effective exchanges of data and continued growth in the number of programs administered on behalf of provinces, territories, and other federal departments in a manner that reduces duplication of effort, thereby contributing to a lower overall cost of program delivery Development of a model for demonstrating cost savings for select programs by 2004 Strengthened relationships with provinces, territories, and other government departments through new Service Management Framework agreements, and an accountability framework for the programs we administer on their behalf Change Objective 2: Human Resources Reform and Renewal Exhibit 16: Human Resources Reform and Renewal INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Leadership in human resources reform that is in tune with business objectives The Citizens’ First Survey results demonstrate a positive trend in clients’ perception of the level of client service provided and of the overall competence of our employees Improved service and cost efficiency resulting from implementation of a new compensation service delivery model Improved cost efficiency of the staffing process where standardized competency assessments are used (e.g., reduction in management time) The independent assessment of the recourse that the agency provides or administers recognizes the value and potential long-term benefits of the new approach Change Objective 3: Administrative Reform and Renewal Exhibit 17: Administrative Reform and Renewal INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Modern Comptrollership regime that fosters management and service excellence Significant cumulative savings in the order of $49.7 million (2002-2006) Operations of 11 warehouse/distribution centres are consolidated into three by the third quarter of 2003-2004 A Finance and Administration function that has migrated many processes to an electronic environment which significantly reduces paper consumption and administrative handling A Finance and Administration function that is proportionally smaller, relative to other functions Practical and accessible policies customized to CCRA needs such as Travel and Relocation, Environment, and Sustainable Development Clearly defined service expectations and performance standards in place in all business areas ensuring affordable, competitive, and sustainable costs Change Objective 4: Transparent Management for Results Exhibit 18: Transparent Management for Results INNOVATING FOR THE FUTURE Anticipated Results Success Criteria Effective governance regime that provides management and oversight in leadership Five-year Parliamentary Review and independent studies stating that flexibilities and authorities are used effectively to achieve the objectives of agency status Assessment criteria (BSC indicators and measures) are in place to assess the progress of the agency and its governance regime in achieving the objectives of agency status Strong internal audit and evaluation functions providing the right level of independent advice, impartiality, and assurance A cultural shift under way and growing that puts decision-making in the hands of managers The following are interlinked with some of the HR success criteria found in Compliance, our Core Operations. ...

Met Expected Result – Clients receive timely, accurate, and accessible information. ... Accurate information Telephone enquiries agent accuracy – A variety of tools help to ensure that taxpayers find our services reliable and responsive. ... While we saw an average 5% decline over the past three years in the number of taxpayers requiring a paper return package—in 2006 (for the 2005 tax year), 5.9 million taxpayers still required one—we continue to meet the huge demand for printed publications. ...

Historical Table 1- Yearly Record of Returns Filed 1962 to 2008 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 $ 1962 4681227 20764226 9656381. 11107845 2021762 1456000 1949062 6137227 22713288 1963 4927373 22421607 10201310. 12220297 2243042 1423570 1853502 6350943 24275109 1964 5301219 25173953 11002136. 14171817 2719201 1418373 1803922 6719592 26977875 1965 5728942 28341841 11865142. 16483799 2879342 1434218 1707004 7163160 30048845 1966 6276579 32596843 13210497. 19414589 3366081 1456546 1652303 7733125 34249146 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 16297920 799408000 58683300 32658300 727818000 141666000 7583620 62073100 23881540 861481032 2006 16371720 850461700 63220200 35501800 773612500 152384500 7769980 67579700 24141700 918041379 2007 16638470 917977600 74877500 41168800 827805900 159140200 7962120 76799200 24600590 994776864 2008 16945020 943532000 89187100 42164600 854364400 161881800 8020040 77806800 24965060 1021338848 Date modified: 2010-08-25 ...