Search - 2005年 抽纸品牌 质量排名

Specifically, a person is a listed financial institution throughout a particular taxation year if, at any time in the particular year, the person is described in one of the following categories listed in subparagraphs 149(1)(a)(i) through (xi): 149(1)(a)(i) — a bank 149(1)(a)(ii) — a corporation that is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee; 149(1)(a)(iii) — a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money; 149(1)(a)(iv) — a credit union; 149(1)(a)(v) — an insurer or any other person whose principal business is providing insurance under insurance policies; 149(1)(a)(vi) — a segregated fund of an insurer; 149(1)(a)(vii) — the Canada Deposit Insurance Corporation; 149(1)(a)(viii) — a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof; 149(1)(a)(ix) — an investment plan; 149(1)(a)(x) — a person providing services referred to in section 158 (tax discounters); or 149(1)(a)(xi) — a corporation deemed under section 151 to be a financial institution (corporations that have made an election under section 150). ... For purposes of subparagraph 149(1)(a)(i), a “bank” is defined in subsection 123(1) to mean “a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ”. ... Footnotes Footnote 1 The definition of “pooled fund trust” was repealed from the Income Tax Regulations on June 29, 2005. ...

. ¶1.4 – 1.7 have been added to discuss section 67.6, which was added by S.C. 2005, c. 19, s. 16(1), applicable to fines and penalties imposed after March 22, 2004. ... That commentary has been eliminated. ¶1.8 – 1.13 have been added to discuss the deductibility of business expenses under subsection 9(1). ... Former content relating to scientific research and experimental development and qualified expenditures for purposes of subsection 127(9) has been removed as it is outside the scope of the Chapter. ¶1.25 – 1.27 (formerly included in ¶8 of IT-104R3) have been revised to provide legislative references, as well as updated publication references. ¶1.28 – 1.29 have been added to discuss section 67.5 and the potential application of section 67.6 to fines or penalties levied as a result of a criminal conviction. ¶1.30 – 1.38 (formerly included in ¶7 of IT-104R3) have been expanded to discuss subsection 18(9.1) in greater detail. ¶1.39 has been added to discuss paragraph 60(o), as it relates to the deductibility of various fees incurred to prepare, object to, or appeal an assessment of certain penalties. ...

<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. ... <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. <tx_amt></tx_amt> Taxable Amounts- T4RIF slip, box 16 <deem_dces_amt></deem_dces_amt> Deemed receipt by annuitant on death- T4RIF slip, box 18 <deem_drgst_amt></deem_drgst_amt> Deemed receipt by annuitant on deregistration- T4RIF slip, box 20 <oth_inc_dedn_amt></oth_inc_dedn_amt> Other Income or Deductions- T4RIF slip, box 22- If negative amounts are being reported, include the " – "indicator before the dollar amount. ...

The Service Strategy includes a Service Inventory: a high-level snapshot of current CRA services, channels and taxpayer segments that is intended to build on the Service Vision to further the deliberations on a Service Strategy – accepted by the Board in September 2007. ... Since 2005 the Canada Revenue Agency's (CRA) annual corporate survey has addressed aspects of client satisfaction at the organizational level, although not at specific program levels, using core Common Measurement Tool questions. ... Other examples of surveys and studies include: Telephone Accuracy Survey – The Tax Services area co-ordinates, reviews, and communicates the results of the telephone accuracy survey, which measures the accuracy of CRA general, business, and international agent responses to public telephone enquiries; Service Enhancement Program (SEP) – The CRA co-ordinates SEP activities for the identification of potential service issues by local offices and the resolution of these issues by the functional owner of the business process in which the issue arose; Trend Analysis and Demographic Study – The Agency analyzes data from its data warehouse and associated data marts to identify possible client service “gaps” and opportunities for service improvement; and In-Person Survey – The CRA is currently developing a survey of in-person service users to replace the former survey of counter service. ...

Compliance Bulletin No. 2 February 2005 The Registered Plans Directorate (RPD) presents its second annual bulletin highlighting areas of non-compliance with the Income Tax Act (the "Act") and Income Tax Regulations (the "Regulations") related to registered plans and explaining their potential tax impact. ... Furthermore, the plan member may have to pay a 1 % per month tax on the excess amount left in the RRSP. ... How to Contact Us If you have any questions regarding Health & Welfare Trusts, please contact the Tax Avoidance Section, Verification & Enforcement Division, Ottawa Tax Services Office. ...

Calculating OAS recovery tax Line description Amount Line number Net world income from line 242 of your return $ Line 1 Threshold amount for the applicable year- Line 2 Line 1 minus line 2 (if negative, enter "0") $ Line 3 × 15% Line 4 Line 3 multiplied by 15%. Enter the result on this line. $ Line 5 OAS pension and net federal supplements from line 113 $ Line 6 OAS pension you paid back in 2016 (see line 232)- Line 7 Line 6 minus line 7 (if negative, enter "0") $ Line 8 Enter the amount from line 5 or line 8, whichever is less. $ Line 9 × 75% Line 10 Old age security recovery tax. Line 9 multiplied by 75% $ Line 11 Enter the amount from line 11 on line 235 on the back of your return. ...

Tax preparer sentenced to house arrest and fine Burlington, Ontario, December 3, 2015 … The Canada Revenue Agency (CRA) announced today that on December 1, 2015 Ekue Kueviakoe (also known as Thierry Kueviakoe), of Oakville, Ontario, was sentenced in the Ontario Court of Justice in Burlington, Ontario to a 12-month conditional sentence, including  eight months house arrest, and a fine of $70,365.  ... A CRA investigation revealed that Kueviakoe, a tax preparer and operator of Jireh Tax Services, claimed fraudulent charitable donations and employment expenses on 431 tax returns for the 2004 and 2005 taxation years.  ...

Tax protester Christian Lachapelle sentenced to four years in prison Montréal, November 27, 2015 … Nicolet resident and tax protester Christian Lachapelle was sentenced to four years in prison today by a Court of Quebec judge in Sherbrooke. ... He was sentenced to 30 days in jail in 2012 for failing to file his income tax returns despite a court order, as well as fines of $7,000 in 2005 and $14,000 in 2011 for the same reasons. ...

Previous page: Unaudited Supplementary Financial Information- Financial Performance Tables Next page: Unaudited Supplementary Financial Information- Financial Performance Tables- Table 2 Use of Resources by Program Activity Unaudited Supplementary Financial Information Financial Performance Tables Table 1 Comparison of Planned to Actual Spending (including FTE) 2005-2006 (in thousands of dollars) 2003-2004 Actual 2004-2005 Actual 1 Main Estimates Planned Spending Total Authorities 1 Actual 1 Client Assistance 293,346 338,007 316,780 360,813 338,256 331,972 Assessment of Returns and Payment Processing 2 744,870 746,723 734,979 847,733 854,089 811,333 Filing and Remittance Compliance 565,820 602,412 568,238 658,278 666,106 651,903 Reporting Compliance 955,473 968,632 1,022,134 1,157,613 1,148,645 1,120,846 Appeals 110,820 105,708 108,414 119,037 130,481 121,858 Benefit Programs 3 275,509 289,495 278,351 306,693 674,242 669,502 Total 2,945,838 3,050,977 3,028,896 3,450,167 3,811,819 3,707,414 Less: Non-Tax Revenues 4 Respendable Revenue – Pursuant to CRA Act 5 22,899 20,190 20,535 116,316 129,357 129,357 Plus: Cost of services provided without charge 448,956 423,872 474,444 475,458 475,458 Net Cost of Agency 3,371,895 3,454,659 3,808,295 4,157,920 4,053,515 Full-Time Equivalents 37,323 36,368 37,498 39,384 37,577 1 Excludes the payments made to Justice Canada during the fiscal year as directed by TBS ($7.1 million in 2003-2004, $9.3 million in 2004-2005 and $3.6 million in 2005-2006). 2 Includes payment to the Ministère du Revenu du Québec in respect of the joint administration of the Federal and Provincial sales taxes ($119.9 million in 2003-2004, $127.2 million in 2004-2005 and $131.4 million in 2005-2006). 3 Includes Relief for Heating Expenses (a relief program announced in 2000) ($7.2 million in 2003-2004, $4.2 million in 2004-2005 and $2.9 million in 2005-2006). Also included, in 2005-2006 is the Energy Costs Assistance Measures expenses (a relief program announced in the Fall of 2005) in the amount of $357.7 million. 4 In the 2005-2006 Report on Plans and Priorities in Table 1 “Agency Planned Spending and Full-Time Equivalents” an amount of some $2.5 billion had been incorrectly deducted in arriving at the Net Cost of Agency. ...

Unaudited Supplementary Financial Information Previous page Next page Financial Performance Tables Table 1 Comparison of Planned to Actual Spending (including FTEs) 2007-2008 (in thousands of dollars) 2005-2006 Actual [Footnote 1] 2006-2007 Actual [Footnote 1] Main Estimates Planned Spending Total Authorities Actual Taxpayer and Business Assistance [Footnote 2] 331,972 319,608 281,264 296,711 1,007,143 985,885 Assessment of Returns and Payment Processing [Footnote 3] 811,333 801,844 806,202 839,892 911,122 871,315 Accounts Receivable and Returns Compliance [Footnote 4] 651,903 645,262 652,428 662,292 713,143 695,321 Reporting Compliance 1,120,846 1,165,717 1,159,454 1,195,958 1,380,228 1,333,748 Appeals 121,858 121,654 146,333 149,545 163,387 156,127 Benefit Programs [Footnote 5] 669,502 351,039 334,243 335,779 385,140 380,563 Total 3,707,414 3,405,124 3,379,924 3,480,177 4,560,163 4,422,959 Less: Non-Tax Revenues Respendable Revenue – Pursuant to CRA Act [Footnote 6] 129,357 134,446 143,637 143,637 171,763 171,763 Non-respendable Revenue [Footnote 7] 37,497 50,331 N/A 37,597 N/A 44,014 Plus: Cost of services received without charge 475,458 436,296 N/A 461,610 N/A 211,053 Net Cost of Agency 4,016,018 3,656,643 N/A 3,760,553 N/A 4,418,235 Full-Time Equivalents 37,577 38,179 N/A 38,756 N/A 38,356 [Footnote 1] Excludes the payments made to Justice Canada during the fiscal year as directed by TBS ($3.6 million in 2005-2006 and $15.4 million in 2006-2007). ... [Footnote 5] Includes a) Relief for Heating Expenses (a relief program announced in 2000) ($2.9 million in 2005-2006, $1.7 million in 2006-2007 and $1.1 million in 2007-2008); b) Energy Costs Assistance Measures expenses (a relief program announced in the Fall of 2005) ($357.7 million in 2005-2006; $4.1 million in 2006-2007 and $1.0 million in 2007-2008); and c) Children’s Special Allowance payments ($169.6 million in 2005-2006, $197.8 million in 2006-2007 and $208.2 million in 2007-2008). ...