Search - 2005年 抽纸品牌 质量排名

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 4. Accounts receivable Next page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 6. ... The amortization expense for the year is $53,603,315 (2005 – $43,584,563). ...

The CSA may also include a supplement amount for the Child Disability Benefit (CDB) Periods CTB/NCBS CDB July 2005 – June 2006 ($1,228+$1,722)÷12= $245.86 $2,000÷12=$166.66 July 2004 – June 2005 ($1,208+$1,511)÷12= $226.58 $1,630÷12=$137.75 July 2003 – June 2004 ($1,169+$1,463)÷12= $219.34 $1,600÷12=$133.33 Periods CTB/NCBS July 2002 – June 2003 ($1,151+$1,293)÷12= $203.66 July 2001 – June 2002 ($1,117+$1,255)÷12= $197.66 July 2000 – June 2001 ($1,104+$977)÷12= $173.41 July 1999 – June 2000 ($1,020+$785)÷12= $150.41 July 1998 – June 1999 ($1,020+$605)÷12 = $135.41 Periods CTB June 1998 & prior $1,020.00÷12= $85.00 Date modified: 2012-01-26 ...

Step 2 of Schedule 1 – Federal tax on taxable income Step 3 of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413, 414, 411, and 419 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Line 445 – Section 217 tax adjustment Line 56 – Surtax for non-residents of Canada and deemed residents of Canada Calculation of provincial and territorial tax Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 40 of Schedule 1. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 5. ... Lease obligations for capital assets The Agency has entered into agreements to rent information technology equipment under capital leases with a cost of $2,612,160 and accumulated amortization of $163,260 as at March 31, 2006 ($9,708,000 and $9,118,000 respectively as at March 31, 2005). The obligations for the upcoming years include the following: 2006 2005 (in thousands of dollars) 2005-2006 – 480 2006-2007 1,032 – 2007-2008 1,032 – 2008-2009 430 – Total future minimum lease payments 2,494 480 Less: imputed interest (3.86%) 115 5 Balance of lease obligations for capital assets 2,379 475 Audited Previous page: Audited Financial Statements – Agency Activities- Notes to the Financial Statements – Agency Activities- 5. ...

Step 2 of Schedule 1 – Federal tax on taxable income Step 3 of Schedule 1 – Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit How to claim this credit Lines 413, 414, 411 and 419 – Labour-sponsored funds tax credit Provincially registered LSVCC Federally registered LSVCC Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes RESP accumulated income payments Tax on excess employees profit-sharing plan (EPSP) amounts Tax related to the non-purchase of replacement shares in a Quebec labour-sponsored fund Line 424 – Federal tax on split income Line 425 – Federal dividend tax credit Line 427 – Minimum tax carryover Calculation of provincial or territorial tax (Form 428) Step 2 of Schedule 1 – Federal tax on taxable income Enter your taxable income from line 260 of your return on line 37 of Schedule 1 (line 40 for residents of Quebec). ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Step 3 – Net income Calculation of net income (page 3 of your return) Line 205 – Pooled registered pension plan (PRPP) employer contributions Line 206 – Pension adjustment Line 207 – Registered pension plan (RPP) deduction Line 208 – RRSP/PRPP deduction Line 210 – Deduction for elected split-pension amount Line 212 – Annual union, professional, or like dues Line 213 – Universal child care benefit (UCCB) repayment Line 214 – Child care expenses Line 215 – Disability supports deduction Line 217 – Business investment loss Line 219 – Moving expenses Line 220 – Support payments made Line 221 – Carrying charges and interest expenses Line 222 – Deduction for CPP or QPP contributions on self-employment and other earnings Line 223 – Deduction for provincial parental insurance plan (PPIP) premiums on self-employment income Line 224 – Exploration and development expenses Line 229 – Other employment expenses Line 231 – Clergy residence deduction Line 232 – Other deductions Line 235 – Social benefits repayment Line 236 – Net income Step 4 – Taxable income Line 244 – Canadian Forces personnel and police deduction Line 248 – Employee home relocation loan deduction Line 249 – Security options deductions Line 250 – Other payments deduction Line 251 – Limited partnership losses of other years Line 252 – Non-capital losses of other years Line 253 – Net capital losses of other years Line 254 – Capital gains deduction Line 255 – Northern residents deductions Line 256 – Additional deductions Step 3 – Net income Calculation of net income (page 3 of your return) To determine your net income at line 236, claim any deductions that apply to you. ... Lines 6 and 7 – Repayments under the HBP and the LLP Deemed residents – If you withdrew funds from your RRSP under the HBP before 2015, you have to make a repayment for 2016. ... For non-capital losses incurred in tax years after 2005, the loss carry-forward period is 20 years. ...

Paul paid $10,000 for the outboard motor in 2005. Since the amount Erin paid is less than the amount Paul paid, we consider Erin's cost to be $10,000. ... If so, you may be able to apply to your 2015 income tax return fishing losses you had from 2005 to 2014. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

Net federal tax Recapture of investment tax credit Federal logging tax credit Line 405 – Federal foreign tax credit Lines 409 and 410 – Federal political contribution tax credit Line 412 – Investment tax credit Lines 413 and 414 – Labour-sponsored funds tax credit Line 415 – Working income tax benefit (WITB) advance payments Line 418 – Special taxes Line 424 – Federal tax on split income Line 423 – Family tax cut Line 425 – Federal dividend tax credit Line 426 – Overseas employment tax credit Line 427 – Minimum tax carryover Line 445 – Section 217 tax adjustment Line 57 – Surtax for non-residents of Canada and deemed residents of Canada Net federal tax There are no lines on the return for the recapture of the investment tax credit or for the federal logging tax credit. ... For investment tax credits earned in a year after 2005, the carry-forward period is 20 years. ... For explanations of eligible dividends and " other than eligible dividends, " see line 120. ...

Note If you acquired the equipment or software before 2005 and made the separate Class 8 election, as discussed in the Class 8 note, the property does not qualify for the 45% rate. ... Paul paid $40,000 for the tractor in 2005. Since the amount Bruce paid is less than the amount Paul paid, we consider Bruce's cost to be $40,000. ... Non-capital losses incurred after 2005 can be carried forward up to 20 years. ...

On January 1, 2008 Louise decided to buy back 2 years of past service (2004 and 2005). ... Louise's earnings in each of 2004 and 2005 were $150,000. The PSPA in respect of this purchase would be: ($2,333.33 × 9 – $600) × 2 = $40,800 (rounded) Note that the current year's DB limit is used for all past years being purchased. ... Example 15 Pension formula: 1% of final average earnings Amendment January 1, 2008: Increased to 1.5% of final average earnings Member's earnings: 2005 $30,000 2006 $32,000 2007 $34,000 Step 1 (A) – Recalculate the member's benefit earned and pension credits, taking into account the past service event: 2005 1.5% × $30,000 = $450 (9 × $450) – $600 = $3,450 2006 1.5% × $32,000 = $480 (9 × $480) – $600 = $3,720 2007 1.5% × $34,000 = $510 (9 × $510) – $600 = $3,990 Step 2 (B) – Calculate the member's benefit earned and pension credits based on benefits provided immediately before the past service event: 2005 1% × $30,000 = $300 (9 × $300) – $600 = $2,100 2006 1% × $32,000 = $320 (9 × $320) – $600 = $2,280 2007 1% × $34,000 = $340 (9 × $340) – $600 = $2,460 Step 3 (A – B) – Additional pension credits: 2005 $3,450 – $2,100 = $1,350 2006 $3,720 – $2,280 = $1,440 2007 $3,990 – $2,460 = $1,530 Total $10,360 – $6,040 = $4,320 Step 4 (C) – Minus qualifying transfer: There were no qualifying transfers. ...